LB 2826 


.A6 R5 


1922 


Copy 1 



SURVEY OF 



V. 



FINANCIAL ADMINISTRATION 



OF THE 



PUBLIC SCHOOLS OF ARIZONA 




OCTOBER, 1922 



r 





Class, JL Bg.^eb , 
Book— > A ^5 






SURVEY OF 



FINANCIAL ADMINISTRATION 



OF THE 



PUBLIC SCHOOLS OF ARIZONA 




OCTOBER, 1922 



^MANUFAmiRING SWIDNERH" 

PHOENIX, ARIZONA 



LIBRARY OF CONGKtSS 

APR 9 im 



LB ts2^<^ 



o 
.,1 



TABLE OF CONTENTS. 



SECTION I. 

Organization and Administrative Procedures 

Page 

Relation of Organization and Procedures 5 

State Control of Public Schools- _ 6-7 

State Control of Education in Arizona 7 

State Boabd of EDtrcATioN 

Present Composition of Board 8 

Disadvantages of the Present Composition of Board 8-9 

Suggested Composition of Board 9-10 

Advantages of Recommended Changes - 10 

Relation of State Board to State University and State Normal Schools 10-11 

Present Duties of the State Board , 11-12 

Recommended Duties of the Board 13-15 

Proposed Constitutional Amendment.-.. 15 

State Superintendent of Public Instruction 

Selection of State Superintendent.... 15 • 

Recommended Procedure for Selection and Payment of State Superintendent 16 

Duties of the State Superintendent of Public Instruction 16-18 

Recommended Duties of the State Superintendent of Public Instruction 18-19 

Present Organization of the Office of the State Superintendent of Public Instruction 20 

Recommended Changes in the Organization of the Office of the State Superintendent of 

Public Instruction 20-23 

Illustration of the Reorganized State Department.;... ■....;...:.'. 23 

■ T , ' 

County Superintendent 

Relation of County Superintendents to. State Organization.. 23 

Exhibit 1 — Proposed Chart of (Organization of State Department of Education 24 

Selection of County Superintendent..';.' .-.!.■; !... : 25 

Salary and Term of Office L." 25 

Qualifications of County Superintendent 26 

Present Duties of County Superintendent 26-28 

Criticism of Present Duties..... : 28-29 

Recommended Duties of County Superintendent , 29 

Board of Trustees 

Present Authority of Board of Trustees 29-32 

Criticism of the Powers of Board of Trustees 32-33 

City Boards of Trustees 33 

County Board op Education 

Creation and Organization of Board 33 

Duties of County Board 34-35 

Selection of Local Directors 35 

Relation of County Board of Education to City Schools and County High Schools 36 

Duties of County Superintendents under County Unit Plan of Organization 36-37 

Exhibit II — Proposed Chart of Organization of County System of Education 38 

Organization of the Office of County Superintendent of Schools 39 



TABLE OF CONTENTS— Continued. 

Alternate Method of Reorganizing State Board of Education and State Department 

OF Education Page 

Need for Alternate Plan_ 39 

Constitutional Authority of Present State Board of Education 40 

Constitutional Authority of State Superintendent 40 

Recommended Plan not Unusual 40 

SECTION II. 
Revenue Receipts and Disbursements 

A. Revenue Receipts 

Sources of School Revenue 41 

Revenue from the State 41 

Recommendations with Reference to State Fund 42 

County Revenues 42 

Relation of County Superintendent to County Taxes 43 

The Reserve Fund „ , 43 

Revenue from Special Taxes 44 

Apportionment of School Funds 44-45 

B. Disbursements 

Classification of Disbursements 45 

General Administration 45—46 

Buildings and Equipment ;. 46—47 

Teachers' Salaries i 47 

Textbooks ; 47-48 

Supplies 49 

SECTION III. 

Accounting Records and Procedures 

Relation of Accounting to Financial Administration 50 

Accounting Records of the Pubhc Schools of Arizona _ 50 

Inadequacy of Existing Organization for Accounting Control 

Absence of Centralized Control of Accounting Procedures 50-51 

Domination of District Boards _ .' 51 

Loss Because of Interest Payments 51 

Need for Accurate Budgets 52 

Need for Checking of Accounts 52 

Difficulty of Securing Accurate Data from District Boards - 52-53 

DesirabiKty for a Broader Conception of the Functions of Accounting Records 53 

Illustrations of the Results of Decentralization 53 

Need for Competent Bookkeepers 54 

Other Weaknesses in Present — . 54^55 

Purpose of Foregoing Discussion 55 

Accounting for Office of State Superintendent 

Recommended Records , 56 

Accounting Procedure for the Office of the State Superintendent _- 56-57 

Form A — Accounting Form for Office of State Superintendent of Public Instruction 58 

Budgetary Procedure for Office of the State Superintendent 59 

Accounting for the County Superintendent 

CentraUzation of Accounting Control for County.... 59, 

Issue of Warrants 59 

Simphcity of Records Recommended 60 



TABLE OF CONTENTS— Continued. 

Page 

Objects of Accounting System Recommended 60 

Form of Record for County Superintendent's Office — . 60 

Accounting Procedure — Description of Form B 60 

Maintenance Funds 61-62 

Building Funds -- ; - - • 62-63 

Objects of Form B : - 63 

Report of County Treasurer to County Superintendent 63 

Form B — Accounting Form for Office of County Superintendent 64 

Accounting for County School Fund — Form C 65 

Porm C — Accounting Form for Office of County Superintendent — County School Fund.. 66 

Accountinp for County Reserve Fund — Form D 67 

Need for Uniform Accounting Records for County Treasurers 67 

Form D — Accounting Form for County Superintendents — County Reserve Fund 68 

Form E; — Monthly Report of County Treasurer to County Superintendent of Schools .... 68 

Summary - 69 

Budgetary Procedure for Counties 

Purposes 69 

Method of Estimating Expenditures — 69 

Control of Estimates ----- 69 

Form F — Budget Form for Office of County Superintendent 70 

Budgetary Procedure for Board of Supervisors. 71 

Summary 71 

Accounting for City School Superintendents and High School Principals 71 

Relation of City Superintendents to Purchase of Supplies 71 

Method of Handling Supplies 71-72 

Accounting Procedures for the Office of the City Superintendent . 72-73 

Relation of High School Principal to Purchase of Supplies 73 

Accounting Procedure for High Schools 73 

Form G — Ledger Form for City School Superintendent — Administrative Expenses — 

City School Superintendent 74-75 

Control of Inventory....!.. - 76 

Possible Modifications of Procedures.. - 76 

Form H — Form for Supplies Inventory 77 

Reports 

Relation of Reports to Records 76 

Annual Report of County Superintendent to State Superintendent 76 

Form J — Annual Report of County Treasurer to State Superintendent of Public In- 
struction 77 

Form K — Form for Annual Report on District Maintenance Funds from County Super- 
intendent to State Superintendent- 78-79 

Report of County Treasurer to State Superintendent 80 

Form L — Form for Annual Report on District Building Funds from County Superin- 
tendent to State Superintendent 81 

Form M — Form for Annual Report on County School Fund and County Reserve Fund 

from County Superintendent to State Superintendent 82 

Report of State Superintendent to Legislature 83 

School Population and Attendance 83 

School Districts and Schools ...- 83 

Teachers - - 83-84 

Form N — Form for report of State Superintendent to Legislature on State and 

Counties - 85 



TABLE OF CONTENTS— Continued. 

Conclusions and Recommendations Page 

Inade lacy of Existing Systems 85 

Couri Control 86 

State J, erintendent 86 

City Si nntendents and School Principals 86 

Reports 86 

SECTION IV. 

Statistical Data and Procedures 

Relation of Expenditures to Results , 87 

Difficulty of Securing Data 87 

Difficulty of Judging Information with Reference to School Operations 88 

Standards Used in this Report 88 

Purpose for which Data is Presented 88 

(iENERAL Educational and Financial Trends 

Basis of Ayres Index Number 89 

Application of Ayres' Index to Arizona 89 

Comparison of Expenditures and Attendance 89 

Table 1 — Educational and Financial Components of Ayres' Index Number for Arizona 

1890-1918 .. 90 

Table 2 — Average Daily Attendance and Total School Expenditures in Arizona 1913- 

1920 . 90 

Diagram 1 — Trends of Educational and Financial Components of Ayres' Index Number 

for Arizona 1890-1918 91 

Diagram 2 — Percentage Increases in Average Daily Attendance and Total School Ex- 
penditure for Arizona 1914-1920 92 

Table 3 — Expenditures for Maintenance and Outlay in Arizona 1913-1921 94 

Compabison op Educational Conditions in Arizona with Those; in Other Western 
States 

States Chosen for Comparison 93 

Comparison of States by Ayres' Index^ 93 

Expenditures per Thousand Dollars of Taxable Wealth 93 

Teachers' Salaries 93 

Table 4 — Ayres' Index Numbers for States in the Western Division 1918 94 

Table .5— Expenditure per $1,000.00 of Wealth in Arizona and 10 Western States, 1912.. 95 
Table 6 — Median Salaries of Elementary Teachers in Cities from 2,500-10,000 for Western 

States 1921-1922 95 

Table 7— Median Salaries of One Room Rural Teachers in Western States 1921-1922 96 

Table 8— Median Salaries of Two Room Rural Teachers in Western States 1921-1922 96 

Comparisons Among Counties 

Significance of Comparisons by Counties 97 

E.xpenditures per Capita (average daily attendance) 97 

Average Monthly Salaries of Urban and Rural Teachers 97 

Expenditure per $1,000 of Taxable Wealth 97 

Table 9 — Total Maintenance Expenditure Per Child in Average Daily Attendance in 

Arizona Counties 1921 98 

Table 10 — Expenditure Per Child in Average Daily Attendance in Arizona Counties 

1921 : 98 

Contributions to and from State School Fund. 99 

Table 11 — Average Monthly Salaries of Urban and Rural Teachers in Arizona 1920-1921 99 

Diagram 3 — Average Monthly Salaries of Urban and Rural Teachers in Arizona 1920-1921 100 



TABLE OF CONTENTS— Continued. 

Page 
Table 12 — Expenditure for School Purposes Per $1,000 of Wealth in Arizona Counties 

1921 101 

Table 13 — Assessed Valuation Per Child in Average Daily Attendance, 1921 _ 101 

Table 14 — Relation to $25 per Capita Fund assuming that Institutes, Pension 'ext 

Books, and State Department Expenses are not Met from Other Income, U 102 

Revenue Receipts and Control 

Sources of School Revenue 103 

Table 15 — Sources of School Revenue in Arizona 1913-1921 102 

Diagram 4 — Per Cent of School Revenue from State, County, and District Sources for 

Arizona, 1914-1921 104 . 

Total State School Revenue Per Child Enrolled 105 

Control of Revenues 105 

Table 16— Total State School Revenue Per Child Enrolled 1921 : 106 

Diagram 6 — Comparison of Total Maintenance, County Superintendents' Expenses, and 

State Board, 1921 106 

Diagram 6 — Percentage Increases in Salaries of Teachers and County Superintendents 

for Arizona, 1916-1921., 107 

Statistical Reports and Pbocedures 

Need for Statistical Reports and Procedures 108 

Types of Educational Statistics 108 

Defects in Present Records 108 

Information which Should be Available ,108-110 

Responsibility for Preparation of Reports 110 

Tabulation of Data 110 

Essential Feature of Statistical Reports ; Ill 

Bureau of Statistics and Research. Ill 

Summary of Conclusions and Recommendations 

General Conclusions with Reference to Financial Administration 112 

Organization 112 

Revenue Receipts and Disbursements 113 

Accounting 114 

Statistical Data and Procedures 114-115 



During the session of the Fifth State Legislature, the criticism was frequently made 
that the lack of reliable information of a state wide character upon the financial admin- 
istration of the schools, made it difficult to ascertain their needs. 

In the absence of adequate records covering a period of years, such information 
could be best made available through a survey conducted by an impartial agency; and 
at the request of Governor Thomas E. Campbell and the State Superintendent this was 
authorized by the State Board of Education at its meeting August 23, 1922. After a 
careful investigation the work was entrusted to the firm of Frazer and Torbet, Accoun- 
tants and Auditors of Chicago and New York, who were selected as being peculiarly 
prepared for such service through their experience as consulting experts for large 
business concerns in both cities, their connection with the University of Chicago, and 
their successful conduct of similar surveys in other states. 

In making their investigations they were instructed to criticize thoroughly and 
impartially. This report printed in the exact form submitted to the State Board 
of Education is the result. It is presented to the members of the legislature and to 
the people of the state in the belief that its careful analyses, and constructive sug- 
gestions are valuable material upon which to build needed educational legislation. 

Acknowledgment is made here for the generous cooperation of county and city 
superintendents, teachers, and school officials throughout the state who gave most 
willing and valuable assistance to the work of the survey. 

Elsie Toles, 
State Superintendent of Public Instruction. 



Chicago, Illinois, 
October 9, 1922. 
State Board of Education, 
State of Arizona, 
Phoenix, Arizona, 
Gentlemen : 

Pursuant to your request, we have made a survey of the financial administration 
of the public schools of Arizona and we submit herewith our report giving our conclu- 
sions and recommendations. 

Scope of Investigation. 

In the process of our survey we visited rural schools in each county in the State 
and had conference with the superintendents of sixteen of the principal cities of the 
State. In addition we had conferences with all the County superintendents of the 
State except one, whom we failed to meet. We talked to school board members, 
school patrons and business men. We inspected the accounting records and pro- 
cedures of district boards, city superintendents, county superintendents, county 
treasurers and high school principals. We inspected quite thoroughly the statistical 
data which have been collected by the Office of the State Superintendent of Public 
Instruction, and also studied the reports submitted by subordinate officers to the 
State Superintendent and by the State Superintendent to the Governor. The State 
Superintendent put at our disposal all the information in her office, including that which 
had been collected by the Director of Research and Statistics. The Secretary of the 
Budget also gave us such information as he had available. 

Investigation Not an Audit. 

In our investigation of school accounts we made no attempt to verify their accuracy. 
We confined ourselves to determining whether the accounts as kept were satisfactory 
from the viewpoint of financial administration. Although we saw no evidence of 
accounts which were intentionally kept improperly, we cannot assume any responsi- 
bility for any such cases as might exist. 

Relation of Recommendations to State Constitution and State Laws. 

If our recommendations are accepted in full it will be necessary to make an amend- 
ment to the Constitution and several changes in the State Laws. We have not at- 
tempted in this report to show the necessary changes, although we have attempted 
to make our recommendations in such form that as few changes as possible will be 
necessary in connection with the Constitutional amendment have indicated an alter- 
nate procedure if such an amendment cannot be secured. If our recommendations 
are approved by the State Board an attorney trained in the drafting of legislation 
should be employed to prepare bills for submission to the legislature. 



Ohganization of Report. 

We submit out conclusions and recommendations under the following headings: 

I. Organization and Administrative Procedures. 

II. Revenue Receipts and Disbursements. 

III. Accounting Records and Procedures. 

IV. Statistical Data and Procedures. 

V. Summary of Conclusions and Recommendations. 

The table of contents shows the organization of the material under each major 
heading. 

Cooperation of School Officials. 

The State Superintendent, the County Superintendents, the city superintendents 
and the high school principals whom we visited all cooperated with us to the fullest 
extent in the making of this survey, and we take this occasion to express our apprecia- 
tion of their assistance. We were especially benefited by the assistance rendered 
us by the State Superintendent of Public Instruction and her staff. 

Dr. Karl Holzinger of the faculty of the College of Education of the University 
of Chicago was associated with us in this survey, and is the author of the major por- 
tion of Section IV of this report. 

FaithfuUj' yours, 

J. 0. McKlNSEY 

Geo. E. Frazee 



THE STATE OF ARIZONA 



SECTION I 
Organization and Administrative Procedures. 

Relation of Organization and Procedure to Financial Control. 

The control of school finances in the State of Arizona is inseparably interwoven 
with the organization by which administrative control of school affairs is exercised. 
The management of the school funds is in the hands of the administrative staff of the 
school system and what is of particular importance the purposes for which the funds 
are expended are determined by members of the school organization. The economy 
with which funds are expended, therefore, depends upon the efficiency of the school 
organization. 

In controlling school finances, as well as in controlling the finances of a business 
enterprise, it is not sufficient to provide that money shall be spent only when properly 
authorized. It is equally important to provide: (a) that authority will be granted 
for its expenditure for necessary services and supplies only, (b) that these services 
and supplies are purchased at the lowest price consistent with the procurement of a 
satisfactory product, and (c) that the services and supplies are used efficiently after 
they are procured. The administrative organization of the public schools of Arizona 
is such that none of the foregoing essentials are uniformly realized. Purchases of 
commodities are authorized which are not needed, or, at least, are not needed as 
badly as are other commodities which are not available; prices are paid which are 
unnecessarily high, and both commodities and services are used inefficiently. It 
is not intended to imply that these conditions exist universally. It is also desired to 
emphasize that they are not the result of inefficiency of the executive heads of the 
school organization, but because of the nature of the organization itself. Since 
there is abundant evidence that these conditions have continued uninterruptedly 
for many years, it is apparent that the present administration is not responsible for 
them. In fact, the present State Superintendent and County Superintendents have 
done much to decrease wastes, but have been unable to eliminate them because of 
the weakness of the present plan of organization. 

It is our opinion that the first step in the establishment of effective financial con- 
trol is the reorganization of the present system of administration of the public schools. 
In this section of the report it is our purpose to point out the weaknesses in the present 
organization and administrative procedures and to suggest the changes which we 
think are necessary to correct these -weaknesses. 
State Control of Public Schools. 

It is now generally recognized that education is a state function and that the State 
should not only contribute to the support of the schools of the State, but that it also 
has the right to exercise control over their administration. Not only is this theory 
supported by popular opinion, but it is upheld by numerous court decisions. Typical 



of the trend of these decisions is the following quotation from a decision of a New York 
State Court (176 New York, 13): 

"It is apparent from the general drift of the argument that the learned counsel 
for the defendant is of the opinion that the employment of the teachers in the public 
schools, and the general conduct and management of the schools, is a city function 
in the same sense as it is in the care of the streets, or the employment of police, and the 
payment of their salaries and compensation; but that view of the relations of the city 
to public education, if entertained, is an obvious mistake. The city cannot rent, 
build or buy a schoolhouse. It cannot employ or discharge a teacher, and has no power 
to contract with teachers with reference to their compensation. There is no contract 
or official relation, express or implied, between the teachers and the city. All this 
results from the settled policy of the State from an early date to divorce the business 
of public education from all other municipal interests or business, and to take charge 
of it, as a peculiar and separate function, through agents of its own selection, and 
immediately subject and responsible to its control. * * * " 

Discussing the same question, the Supreme Court of Indiana has said (23 New 
England Reporter, 946) : 

"Essentially and intrinsically, the schools in which are educated and trained 
the children who are to become the rulers of the Commonwealth are matters of state, 
and not of local, jurisdiction. In such matters the State is a unit, and the legislature 
the source of power. The authority over schools and school affairs is not necessarily 
a distributive one, to be exercised by local instrumentalities; but, on the contrary, 
it is a central power, residing in the legislature of the State. It is for the lawmaking 
power to determine whether the authority shall be exercised by a state board of edu- 
cation, or distributed to county, township, or city organizations throughout the 
State. With that determination the judiciary can no more rightfully interfere than 
can the legislature with a decree or judgment pronounced by a judicial tribunal * * * . 

As the power over schools is a legislative one, it is not exhausted by exercise. The 
legislature, having tried one plan, is not precluded from trying another. It has a 
choice of methods, and may change its plans as often as it deems necessary or expedient; 
and for mistakes or abuses it is answerable to the people, but not to the courts. It 
is clear, therefore, that, even if it were true that the legislature had uniformly trusted 
the management of school affairs to local organization, it would not authorize the 
conclusion that it might not change the system. To deny the power to change is 
to affirm that progress is impossible, and that we must move forever "in the dim 
footsteps of antiquity." But the legislative power moves in a constant stream, and 
is not exhausted by its exercise in any number of instances, however great * * * ." 

As a final statement of this viewpoint, the argument of Secretary Hill of the 
Massachusetts State Board of Education, in discussing the right of the State to require 
every town in the State to be under the supervision of a properly qualified superin- 
tendent of schools, is worth quoting in full: 

"In this matter of determining what is best for the welfare of the schools, it should 
not be forgotten that it is the people as a whole who are supreme, and not portions 
of them here and there. It needs only an elementary acquaintance with the con- 
stitution of the State to satisfy one that in law the State is not the creation of the towns, 
but the towns rather of the State. The powers of the State are not derived from the 
towns, but those of the towns from the State. In other words, the people, without 
reference to towns existing at the time, or to possible towns thereafter, organized 
the State and fixed its authority. And ever since the State has been making towns 



and unmaking them, adding to their powers and subtracting from them, and in a 
thousand ways, within the hmits of the original compact, showing its supremacy. 
This way of putting it, however, is suggestive of a despotism that does not really 
exist; for it needs to be repeated that the State is not an authority apart and different 
from the people of the towns, ruling them from a distance and insensitive to their 
interests. On the contrary, the State is an expression, by formal and solemn agree- 
ment, of the will of the people living in these very towns, — the highest expression, 
indeed, the towns' people of the Commonwealth ever made of their civic aspirations 
and resolves. Whatever authority the town has over its schools, it has by direction 
and permission of the State; that is, by direction or permission of the people at large, 
of whom the people of the town are a part. Now, this view of the relation of the 
State to the towns and the schools, supported, as it is, by the constitution of the 
Commonwealth, should silence certain ill-considered talk that is heard when new 
legislation affecting the town is proposed, about the State's trespassing on town rights, 
usurping town privileges, establishing a central despotism, and all that. The 
fundamental thing about a State's power is that the State, within the terms of 
the constitution, can curtail, if it chooses, the rights of towns without trespass, with- 
draw privileges from them without usurpation, give them new powers without ex- 
haustion of its own, and exercise additional central authority over them, with wide 
margins for subsequent contingencies. The right of the State, for instance, to de- 
termine the nature of the supervision the schools should have is indisputable. The 
expediency of any particular measure looking to that end, however, is a legitimate 
subject for discussion." 

We have considered this problem at some length because of the very frequent 
criticism that the State authorities are usurping the rights of the local units of edu- 
cational organization. The foregoing statements very clearly point out that the local 
units obtain their authority from the State, and not the reverse. This viewpoint 
is undoubtedly applicable to the State of Arizona for the State Constitution pro- 
vides (Article XI): 

"The Legislature shall enact such laws as shall provide for the establishment and 
maintenance of a general and uniform public school system, which system shall include 
kindergarten schools, common schools, high schools, normal schools, industrial schools, 
and a university (which shall include an agricultural college, a school of mines, and 
such other technical schools as may be essential, until such time as it may be deemed 
advisable to establish separate State institutions of such character). The Legislature 
shall also enact such laws as shall provide for the education and care of the deaf, 
dumb and blind." 

It is sometimes contended that the centralization of educational authority is un- 
democratic. In this report it is assumed that democracy in education does not 
consist in increasing or decreasing the authority of any specific units of the school 
system, but rather in the administration of the public schools so that each child 
in the State will receive the maximum amount of education possible at the minimum 
amount of cost. 

State Control of Education in Arizona. 

The State of Arizona exercises control of its schools through the following agencies: 

(1) The State Board of Education which has control of the high schools and 
elementary schools. 

(2) The Board of Regents which has control of the State University. 



(3) Two Normal School Boards, each of which has control of one of the State 
Normal Schools. 

State Board of Education. 

Present Composition of Boaed. 

The Constitution of the State provides that "The State Board of Education shall 
be composed of the following members : The Governor, the Superintendent of Public 
Instruction, the President of the University, the principals of the State Normal 
Schools, as ex officio members, and a city superintendent of schools, a principal of a 
high school and a county superintendent of schools to be appointed by the Governor." 
There are at present two State Normal Schools, therefore the Board is composed of 
eight members. The State Superintendent of Public Instruction, who is elected 
by popular vote, is Secretary of the Board, and acts as the chief executive officer. 

Disadvantages of the Present Composition of Board. 

Although the present composition of the Board is similar to that of the Boards of 
several states, there are important objections which may be urged against it. The 
most significant of these are: 

(1) The Board is not continuous and therefore is not adapted for promoting 
continuity of educational policy. Two of its members, the Governor and 
the Superintendent of Public Instruction, are political officers who are 
elected for two year terms and are likely to change frequently. Three other 
members are appointed by the Governor, and it is customary for these 
to be changed by each governor. It can be seen, therefore, that five of the 
eight members are subject to the varying political fortunes of different 
political parties and factions. When the personnel of the Board changes 
there is likely to be a change in its policies. Such changes are the more 
probable because the temporary nature of the Board prevents it from es- 
tablishing definite and well established policies which can be passed on to 
succeeding boards. The history of the Board as reflected in its minutes 
and official acts indicates that frequent changes in policy have been made 
in the past. 

(2) The Governor appoints three of the members of the Board and is a member 
himself. The State Superintendent is usually a member of the same political 
faith as the Governor and may be expected to feel kindly disposed towards 
his wishes. The President of the State University and the principals of 
the State Normal Schools who compose the remaining members of the 
Board are appointed by boards over which the Governor exercises control 
by virtue of his appointive power. It can be seen, therefore, that the 
Governor has an opportunity to exercise a predominant influence in the 
affairs of the Board. This influence is the more potent because of the fact 
that he is a member and the presiding officer of the Board. We have no 
evidence that the present Governor or any of his predecessors have attempted 
to influence the Board for improper purposes, but there is evidence that 
every governor does exercise an important influence on its decisions. Many 
people, especially those of the teaching corps, feel that the Board is subject 
to political influence. Although we have no evidence that it is, we feel that 
it is worth while to remove this opportunitj' for criticism if possible. 

(3) The ex officio members of the Board, of which there are five, are required 
to serve regardless of their personal fitness and regardless of whether or not 



they have time for the work. In the case of the Governor, he has so many 
duties to perform that he can ill afford to spare sufficient time to give ade- 
quate attention to the tasks imposed upon him by his membership on the 
Board, and he will have a decreasing amount of time in the years to come 
as the administrative tasks of his office increase. To a small degree the 
same is true of the president and the principals of the State Normal schools. 
Their tasks are increasing rapidly with the increase in the size of their re- 
spective institutions. 

(4) The Board is composed, with the exception of the Governor, entirely of men 
engaged in educational work. Many of the problems with which the Board 
must deal are of such a nature that the advice of those not engaged in edu- 
cational work is desirable. The members of the Board do not need to be 
experts in education any more than the directors of a Bank need to be experts 
in banking. The Superintendent of Public Instruction and the executive 
heads of the State institutions should provide the expert advice needed by 
the Board. The taxpayers of the State will have more confidence in the de- 
cisions of the Board if it is not composed entirely of educators whose opinions 
on educational matters they are apt to believe to be biased. 

(5) Four members of the Board, the State Superintendent of Pubhc Instruction, 
the President of the State University, and the principals of the two State 
Normal schools hold responsible executive positions in the educational 
organization of the State and are responsible for carrying out many of the 
pohcies adopted by the Board. This condition will be even more true if 
all the educational institutions of the State are placed under the control of 
the Board as is recommended later in this report. Three of the remaining 
members are in subordinate, but significant executive positions. This 
results in the members of the Board, with the exception of the Governor, 
formulating policies which are to govern their own actions. It is doubtful 
if they can, under these circumstances, have an entirely impersonal at- 
titude towards the questions of policy which come before the Board. In 
business administration it has been found desirable to distinguish quite 
clearly between the responsibility for pohcy formation and the responsibility 
for the execution of policies. We believe that a similar distinction is de- 
sirable in educational administration. 

Suggested Composition of Board. 

In view of the foregoing statements, we believe that a change in the present com- 
position of the State Board of Education is desirable. We recommend the following: 

(1) That a board of seven members be appointed by the Governor subject to the 
approval of the Senate. 

(2) That not more than four members can be members of the same political party. 

(3) That the term of each member be eight years and that the term of not more 
than two members shall expire in any biennium. 

■ (4) That members can be removed from office before the expiration of their 
term only by a majority vote of the Senate in response to the recommenda- 
tion of the Governor. 

(5) That no member of the Board shall be an employee of an institution which 
is under the control of the Board. 

(6) That the Board shall elect from its number a president who will be its pre- 
siding officer. 

9 



(7) That the President of the State University serve as Secretary of the Board 
and in the absence of the President of the Board serve as presiding officer. 
The Assistant Superintendent of Public Instruction will serve as Assistant 
Secretary and perform such duties as the Board may provide. 

(8) That the Board shall meet at least quarterly, but may meet more frequently 
if the rules of the Board so provide. 

(9) That the members of the Board shall serve without pay but will receive 
necessary traveling expenses. 

The Board may or may not include persons engaged in educational work. It 
is preferable that the majority of the members should be engaged in other occupations. 
The State Superintendent should not be a member of the Board, but should be its 
chief executive officer in the administration of the elementary schools and high schools. 
The Board may well appoint an executive committee which has authority to pass 
on necessary problems during the time intervening between meetings of the Board. 

Advantages of Recommended Changes. 

It is thought that these changes will have the following beneficial results: 

(1) ' They will provide for a continuous board which will promote continuity 

of educational policy. Since there are not more than two members appointed 
in any one year, there cannot be a sudden change of the majority of the 
members of the Board as is possible at the present time. 

(2) They will tend to make the Board more non-political. At least two po- 
litical parties will be represented on the Board at all times and since the term 
of the Governor is two years and typically he will not serve for more than 
two consecutive terms, there will usually be not more than four members 
appointed by any one Governor. 

(3) They provide for responsibility of the Board to the people since there are 
no ex officio members and the appointment of the members is subject to the 
approval of the Senate. 

(4) They provide for a board which is of sufficient size to make it suitable for 
the formation of policies, and yet is sufficiently small not to be unwieldly. 

Relation of State Board to State University and State Normal Schools. 

At present the State Board has no control of the State University or of the two 
State Normal Schools. Each of these institutions is administered by a separate 
board. The only contact between these boards and the State Board is through 
the State Superintendent of Public Instruction, who is a member of all three boards, 
and he exercises only a minority control in each board. Consequently there is a 
lack of coordination of the policies of these closely related units of the public school 
system of the State. 

To bring about efficient administration, this coordination is necessary. At present 
each board attempts to further the interests of that part of the educational system 
which is under its control, which results in some units of the system undertaking ac- 
tivities which can better be performed by some other unit. In some cases the different 
boards compete with each other in trying to secure appropriations from the Legis- 
lature, and this tends to secure less desirable results than if they all united to secure 
the desired funds for the carrying on of the coordinated program of the system as a 
whole. 

The Normal boards are composed of the State Superintendent of Public Instruc- 

10 



tion and two other members appointed by the Governor. Usually these two members 
live in the vicinity of the Normal school, and they tend to regard it as a local institu- 
tion rather than as a part of the State Educational System. The detrimental effect 
of this attitude is evident. 

It is recommended that the State Normal School boards and the Board of Regents 
be abolished and that the administration of the State Normals and the University 
be placed in the hands of the State Board of Education. This will centrahze the ad- 
ministration of the educational system of the State, and tend to promote the develop- 
ment of a well balanced educational program for the State as a whole. We feel sure 
this will lead to efficiency in both educational and financial administration. The 
State Board may appoint committees of its members to be in immediate charge of 
the different educational institutions, and these committees can pass on the minor 
administrative problems of the institutions. The President of the University, and 
the Principals of the two Normal Schools will act as executive officers of the Board 
with reference to their respective institutions. The desired coordination of the 
State University with the other schools of the State will be promoted by having the 
President of the University serve as Secretary of the State Board as previously recom- 
mended. 

Present Duties of the State Board. 

The duties of the State Board at the present time as presented by the State Law 
(Paragraph 2697 School Laws) are as follows: 

(1) To keep a record of its proceedings, subject to public inspection. 

(2) To adopt and use in the authentication of its acts an official seal. 

(3) It shall have power to make rules and regulations for its own government 
and for the government of its executive officers. It shall assign, in addition 
to those assigned by law, their functions and duties, direct them as to their 
work and be free to change such assignments and directions to meet the 
necessities of the work under their direction. To determine the policy, 
direct the work to be undertaken and appropriate from its funds the money 
necessary to carry out such work. It may perform legislative functions 
not inconsistent with the law and shall delegate to its executive officer 
the execution of all policies decided upon. 

(4) To devise plans for the increase and management of the State School fund, 
and prepare a budget of the necessary expenditures for the proper main- 
tenance of the State Board of Education and the carrying out of the necessary 
investigations, and present the same to the Legislature for its approval 
and shall have control of expenditure of all money so appropriated. 

(5) To prescribe and enforce the use of a uniform series of text-books in the 
common schools; provided, no change of said text-books shall be considered 
or inade by the State Board of Education, except at its regular meetings, 
or at some special meeting thereof held for that purpose, and notice of such 
intention shall be communicated by the Secretary of said Board, in writing, 
to each county school superintendent at least sixty days prior to the time 
of holding such meetings; provided, that on the adoption of a uniform series 
of text-books, such series shall not be changed during the period of five 
years next succeeding the adoption of such series. 

(6) To prescribe and enforce a course of study in the common schools of the 
State, determine the number of credits necessary for graduation from the 

11 



high schools, and prescribe the necessary qualifications for admittance to 
the State Normal Schools and the State University. 

(7) The State Board of Education shall have general charge of the education of 
the deaf, dumb and blind under such regulations as are prescribed by law. 

(8) To have entire supervision and control of the certification of teachers in 
accordance with such rules and regulations as the Board may adopt. 

(9) To revoke all certificates or life diplomas for immoral or unprofessional 
conduct, or for evident unfitness to teach. 

(10) To expend a sum not to exceed Two Hundred ($200.00) Dollars annually 
for the purpose of maintaining State Headquarters at the annual meeting 
of the National Education Association. 

(11) To see that school laws of the State are properly enforced. 

(12) Recommend to the legislature needed changes in existing laws or additional 
legislation. 

(13) In co-operation with other departments of the State Government, the 
Board shall see to it that the rules relating to schools, health, compulsory 
education, child labor and child conservation are enforced. 

(14) At such times as may be deemed advisable, prepare and order published 
such reports as may constitute a contribution to the general educational 
welfare of the State and provide for the distribution of the same. 

(15) To conduct teachers' institute at such time and place as may be advisable. 

(16) To submit, on or before the first day of October of each year prior to the 
meeting of the legislature, to the Governor a statement of the expenditures 
of each institution under its control, fully itemized as to purposes, subjects, 
and amounts of each, covering a period of two fully completed fiscal years 
prior thereto; and a statement of estimated expenditures of all kinds, for 
all purposes, continuing and new purposes, which may be required for each 
biennial period, likewise fully itemized as proposed purposes, objects 
and amounts of estimated expenditures to be required for each insti- 
tute for such fiscal period of two years. The Governor shall transmit 
such estimates to the legislature, together with such recommendations 
as he may deem advisable, and the legislature shall appropriate such amounts 
as it may deem necessary. The expenditure of any fiscal year made in 
connection with any institution under the State Board of Education shall 
not exceed the amounts, item by item. 

(17) To appoint upon the recommendation of the Superintendent of Public In- 
struction such executive officers, specialists, assistants, clerks, or employees 
as in its judgment the execution of the work of the Board may demand, and 
fix the salaries of the same." 

It will be noted that the powers of the Board are limited, and its duties general 
and relatively unimportant aside from prescribing and enforcing the use of a uniform 
series of text-books and course of study for the common schools of the State, and the 
certification of teachers for the common schools and high schools. It has no effective 
means of enforcing much of the authority which it possesses. 

Recommended Duties of the Board. 

We recommend that the authority of the Board be extended and that it be given 
complete control of all the educational activities of the State with power to enforce 

12 



its authority. This recommended increase of its authority is in conformity with 
modern tendencies in educational administration. This movement towards central- 
ization has come to its most complete expression in the Board of the State of New 
York. Of the powers of this board, the Illinois educational commission, in its report 
issued in 1911, says: 

"The board of regents of the University of New York is composed of twelve 
members, who are elected by the legislature to serve for a period of twelve 
years. No officers of any of the incorporated educational institutions of 
the State are eligible to membership. There are no ex officio members, 
but the commissioner of education acts as its executive officer. The Uni- 
versity of the State of New York is a corporation created in 1784. It includes 
all the incorporated higher educational institutions of the State. The 
State library and the State museum are departments of the university, 
and the board may establish other departments if they are deemed necessary 
to the discharge of its duties. It has power to exclude from membership 
any institution failing to comply with the law of the State or the rules of the 
board. It has charge of private academies and in some measure of the 
pubhc secondary schools, as well as of all the higher institutions. All the 
powers and duties of the board in relation to the supervision of elementary 
and secondary schools, including all the schools, except colleges, technical 
and professional schools, are devolved upon the commissioner of education, 
who is elected by the board. The board of New York has power to establish 
such rules and regulations as are necessary to carry into effect the statutes 
of the State relating to education. It cooperates with other agencies in 
bringing within the reach of the people of the State young and old, the, 
largest educational opportunities by stimulating interest, recommending 
methods, designating suitable teachers and lecturers, and by lending books 
and apparatus. It established in the academies of the university examina- 
tions in studies, furnishes a suitable standard for graduation from academies 
and of admission to colleges, and grants certificates and diplomas to those 
who pass such examinations. It controls the whole matter of granting 
honorary degrees and diplomas. The board has power to incorporate any 
university, college, academy, library, museum, or other institution for the 
promotion of science, literature, art, history, or other departments of 
knowledge." 

Commenting on this tendency to centralize responsibility and power in the State 
board of education, President Butler, of Columbia University, says: 

"There can be no doubt about the general tendency being strongly toward 
greater centralization. Not only are its advantages quite apparent, but the 
overwhelming current of legislation and of the decisions of the courts is 
making it imperative. These are practically in accord, and are to the 
effect that in each State the school system is not local, but general; not 
individual schools controlled by separate communities, but a closely 
related system of schools which has become a State system and is entirely 
under State authority. Local school officials are now uniformly held to 
be agents of the State for the administration of a State system of education." 

We beUeve that the powers and duties of the State board of education of Arizona 
should be clearly defined by law and we recommend that its duties and powers shall 
be as follows: 

13 



(1) To have general control and direction of all the educational activities and 
interests of the State. 

(2) To control and manage the State University, having all the powers now 
invested in the board of regents. 

(3) To control and manage the two State Normal schools now in existence and 
all other teacher training schools that may be established, having all the 
powers now invested in the present local boards of control. 

(4) To appoint and fix the salary of the State Superintendent of Public Instruc- 
tion who will have control of the common schools and high schools of the 
State. 

(5) To appoint on the recommendation of the State Superintendent, all assistants 
and employees of the State department of education and to fix their salaries. 

(6) To control and manage the State institutions for the education of orphans, 
the deaf, blind and feeble-minded, and other special classes as may be es- 
tablished, and to exercise general oversight of similar institutions receiving 
special State aid established by local communities and under immediate 
local control. 

(7) To examine and license all private schools which offer educational training 
for sale in the State. 

(8) To have final approval of the charters of all higher educational institutions 
that may be established in the State, and to determine standards on which 
collegiate degrees may be conferred, under such regulations as may be fixed 
by law. 

(9) To apportion the State school funds to the counties and to enforce State 
laws and regulations by withholding funds from counties in which schools 
are not maintained in accordance with the State laws or regulations of State 
board. 

(10) To have final approval of a State course of study prepared by the State de- 
partment of education. 

(11) To fix standards for graduation from the elementary schools, high schools, 
normal schools and university upon the recommendation of its executive 
officers. 

(12) To select text-books for the use of the elementary and high schools in the 
manner recommended in a subsequent section of this report. 

(13) To determine under general regulations fixed by law the kinds of teachers' 
certificates to be issued and the requirements for each. The present board of 
examiners should be abolished and its functions transferred to the State 
Board which should grant certificates upon the recommendation of the 
State Superintendent. 

(14) To control and direct through its executive officers, the public libraries, 
museums and other institutions and organizations of the State which are 
of an educational nature. 

(15) To prepare an approved list of dealers in school supplies from which school 
equipment and supplies can be purchased by county boards and city dis- 
tricts. 

It will be noted by a consideration of the foregoing that it is our belief that the 
chief function of the State board of education is to formulate policies and approve 

14 



major administrative plans. The execution of the poHcies and plans and the decision 
of minor questions of administrative procedure should be left to its executive officers. 

Proposed Constitutional Amendment. 

An amendment to the State Constitution will be voted on at the general election 
on November 7th, which provides for the estabhshment of an appointive board 
similar to that recommended in this report. The amendment places the State Normal 
schools under the control of the State board, but excludes the State University from 
its control. As previously stated, we think the State University should be included. 
The amendment provides for the repeal of the present provisions of the State Con- 
stitution which state the composition of the State board and the method of selecting 
the State Superintendent and the substitution of the amendment which states the new 
composition of the board and new method of selecting the State Superintendent. 
We think it preferable for the amendment to repeal the present provisions of the 
Constitution relating to these matters and to stipulate that the administrative organ- 
ization of public schools will be established by legislative enactment. Notwithstand- 
ing these disagreements with the proposed amendment we think it is a distinct im- 
provement over the present provisions of the Constitution, and should be adopted. 

State Superintendent of Public Instruction. 

Selection of State Superintendent. 

The State Superintendent of Pubhc Instruction is elected biennually at the general 
election. He is nominated and elected in the same manner as the Governor and other 
State officers. He receives an annual salary of $3,000.00. 

There are quite serious objections to the present plan of selecting the State Super- 
intendent, the most significant of which are the following: 

(1) There is a tendency to regard the office as a political one and for each party 
to nominate the candidate who will add the most strength to the ticket 
rather than to nominate the one who will add the most strength to the ad- 
ministration of the public schools. 

(2) Since the Superintendent is subject to popular vote, he is under great temp- 
tation to yield to political expediency in formulating and executing policies. 
Those who ignore political considerations are likely to fail of re-election. 

(3) The term of office (2 years) is so short that the incumbent has little time 
to formulate or initiate new policies. This is the more true because if he 
desires re-election he must spend considerable time in campaigning and 
performing other duties of a political nature. The superintendent has no 
assurance of a continuance in office beyond one term, for a change in the 
fortunes of the political party of which he is a member will bring about his 
retirement. The success of his party rather than his merit is likely to de- 
termine whether or not he will be re-elected. 

(4) Because of the pohtical and temporary nature of the position it is difficult 
to obtain competent men or women to seek the position. A person capable 
of filling the position will usually not care to seek temporary employment 
in an unremunerative position. One cannot think of preparing himself 
for such a position as can a city superintendent or a college executive of 
preparing for his position. Consequently those who have little training 
for the position are likely to seek it. 

15 



(5) The present salary of the State Superintendent is entirely inadequate. He 
is supposed to have supervision of all the public schools of the State, yet 
many of the city superintendents who have control of the schools of but 
one city receive much higher salaries. The President of the State Univer- 
sity receives more than three times as much. The salary of the State 
Superintendent must be materially increased if it is desired to attract to this 
position the type of men and women who are needed to perform the tasks 
of the office properly. 

Recommended Procedure for Selection and Payment of State Superintendent. 
We recommend the following: 

(1) That the present method of selecting the State Superintendent by popular 
vote be abolished and that he be appointed by the State board of education 
in the same manner that city superintendents are selected by the city boards 
of education. 

(2) That the Superintendent be appointed for an indefinite term of office and 
be continued in office so long as the board thinks that he is rendering com- 
petent service. This will provide for a continuity of policy and will afford 
the Superintendent an opportunity to formulate and establish a well bal- 
anced program. 

(3) That the Superintendent be selected without regard to residence, citizen- 
ship or politics. The board should not be restricted to the selection of an 
inhabitant of the State any more than the city boards of education are 
restricted to the selection of inhabitants of the State as superintendents 
of city schools. Some of the best city superintendents in the State at the 
present time were selected for their present positions while teaching in 
other states. The State board should be free to select the best man or woman 
possible regardless of residence. 

(4) That the salary of the Superintendent be not fixed by law but left to the 
determination of the board. The board should be free to pay the salary 
which is necessary to secure a desirable person for the position. They 
should be able to change this salary as conditions demand. For instance, 
they should have the power to increase the original salary paid to the Super- 
intendent when they think his services merit such an increase. 

Several states now have appointive superintendents, and it has been their exper- 
ience that this plan has assisted in securing higher grade men and women for the 
position and has also tended to increase their term of office. 

Duties of the State Superintendent of Public Instruction. 

The duties of the State Superintendent of Public Instruction at the present time 
as prescribed by the State Law (Paragraph 2705 School Laws) are as follows: 
"(1) To superintend the pubhc schools of the State. 

(2) To investigate, whenever he deems it necessary to do so: any accounts 
of school money kept by any state, county or district officer. 

(3) To apportion, subject to the supervision of the State Board of Education, 
to the several counties, on the second Monday in January and May of each 
year, the amount of money to which each county may be entitled under 
the provisions of this title, according to the number of persons between 
the ages of six and twenty-one years, as shown by the last census list of the 

16 



several counties, and to furnish such county treasurer and county super- 
intendent with an abstract of such apportionment. He shall also certify 
such apportionment to the State Auditor, and upon such certification the 
auditor shall forthwith draw his warrant on the State Treasurer in favor of 
the county treasurer of each county for the amount due said county. 

(4) To prepare, have printed and furnish, through the county superintendents 
to teachers and officers charged with the administration of the laws relative 
to public schools, such blanks and blank forms (including school registers), 
together or with such instructions and regulations as to their use as he may 
deem necessary. To prepare and have printed all blank teachers' certificates 
for the use of the Board of Education and board of examiners; to have 
printed and distributed the course of study prescribed by the State Board 
of Education and to have printed the questions to be used by the State 
Board of Examiners and the rules and regulations of the State board govern- 
ing the same. He shall procure such record books as may be deemed neces- 
sary for keeping the records of his office, the office of the State Board of 
Education, State Board of Examiners, and for the offices of county superin- 
tendents of the State. He shall also procure such stationery, postage stamps 
and other office supplies as may be necessary for conducting his office. 
He shall prepare and publish from time to time pamphlets and circulars 
in relation to the observance by the public schools of Arbor Day, Flag Day, 
Washington's Birthday, and such other school holidays as may be established 
by law; also in regard to school sanitation, school architecture and such other 
subjects as the State Board of Education may direct. 

He shall certify to the State Auditor the cost of the printing above speci- 
fied, and the cost of said record books, stationery, stamps, and other office 
supplies and expenses, and to whom the same is due; and said auditor shall 
draw his warrant on the State Treasurer in favor of the person to whom the 
same is so certified to be due, and the said treasurer shall pay the said warrant 
out of any money to the credit of the State school fund, provided, the amounts 
so certified do not exceed the sum of three thousand dollars annually, 
exclusive of printing the biennial reports and printing the school 
laws. 

(5) He shall be allowed a sum not to exceed one thousand dollars to defray 
his actual expenses, itemized accounts of which shall be kept and audited 
as other accounts, in visiting schools, teachers' institutes, associations, 
etc., in or outside of the State, which amount shall be payable out of the 
State school fund on warrant of the State Auditor. 

(6) To make a printed report, on or before the first day of October preceding 
each regular session of the legislature, to the Governor, who shall transmit 
a copy thereof to the legislature. Said report shall contain a full statement 
of the condition and amount of all funds and property apportioned for 
the purpose of education; the number and grade of schools in each county; 
the number of children in each county between the ages of six and twenty- 
one years; the number of such attending public schools; the number of 
children between the ages of eight and sixteen years; the average number of 
children that have attended the public schools during the two years previous 
to July first of that year; the number attending private schools; the number 
that can read and write; the amount of school money raised by county 

17 



taxation, district taxation, or otherwise; the amount expended for salaries 
of teachers and for building of school houses; a statement of plans for the 
management of public schools, and such other information relative to the 
educational interests of the State as he may deem expedient. He shall cer- 
tify the cost of printing said report to the State Auditor, who shall draw his 
warrant on the State Treasurer in favor of the person to whom said amount 
is due, and the treasurer shall pay said warrant out of any money in the 
treasury to the credit of the State school fund. 

(7) To have the law relating to public schools printed biennially in pamphlet 
form, and annexed thereto such forms as he may be unable to supply in 
the shape of blanks. He shall certify the cost of printing such pamphlet 
to the State Auditor, who shall draw his warrant on the State Treasurer 
in favor of the person to whom said warrant is due, and the treasurer shall 
pay said warrant out of any money in the treasury to the credit of the State 
school fund. 

(8) To supply school officers and teachers, school libraries and the State hbrary, 
with one copy of each of the pamphlets mentioned in the preceding sub- 
division. 

(9) To authenticate with the official seal of the Board of Education all writings 
and papers issued from this office. 

(10) To call annually a meeting of the county school superintendents of the 
State, at such time and place as he may deem best, for the discussion of ques- 
tions relating to the public school. Said meeting shall continue not less 
than two or more than three days, at the option of the Superintendent of 
Public Instruction. Each county superintendent shall be allowed, out of 
the county school fund, a remuneration for his actual expenses incurred in 
attending the meeting. 

It will be noted that the powers of the State Superintendent are limited and his 
duties general and indefinite in nature. He has no effective means of enforcing even 
the authority which he possesses. 

Recommended Duties of the State Superintendent of Public Instruction. 

We recommend that the authority of the State Superintendent of Public In- 
struction be extended and that he be given complete control and supervision under 
the State Board of Education of the Elementary schools and high schools of the 
State, and that he will also act as the executive officer of the Board in controlhng 
and directing all the other educational activities which are under the control of the 
Board, except those which the Board places under the control of the President of the 
State University and the Principals of the two Normal schools. We also recommend 
that he be given power to enforce his authority. We beheve that the powers and 
duties of the State Superintendent of Public Instruction should be clearly defined by 
law, and we recommend that his powers and duties be as follows: 

(1) To supervise all educational work supported in part or in whole by the 
State except that which is placed under the control of the President of the 

. State University and the Principals of the two State Normal schools, and 
that he shall report thereon to the State Board of Education. 

(2) To visit different parts of the State in the interest of education. He should 
be given assistants who will also visit the schools of the State and report 
thereon to the State Superintendent. The work of these assistants is ex- 

18 



plained in the discussion of the organization of the State Department of 
Education. 

(3) To prepare the courses of study for the public schools to be presented to 
the State Board for final action and to approve the courses of study in all 
special schools before they receive State aid. He should also have auth- 
ority to approve the courses of study of private schools before they receive 
a license to operate in the State. 

(4) To examine text books and recommend to the State Board the books which 
are to be adopted for the State use. He should also have control of the 
purchase and distribution of these books to the schools where they are to be 
used. The method which we think is desirable for their purchase and 
distribution is stated in a subsequent section of this report. 

(5) To prepare or have prepared questions for examinations for teachers' cer- 
tificates and to issue State certificates to those who are qualified to receive 
them under regulations prescribed by the State Board. The method of 
handling teachers' examinations and the establishment of the requirements 
for State certificates are discussed later. 

(6) To prescribe the records to be kept by all units of the school organization 
and to direct the reports which are to be submitted by each. It is to be 
expected that in the reorganization of the State departments the control 
of all State records and reports will be centralized in one department. In 
this case the records and reports to be used by the various units in the school 
organization will be prescribed by this department, but until such a re- 
organization takes place, the authority for prescribing records and reports 
for the school system should be vested in the State Superintendent. 

(7) To prepare, publish and distribute matter for the promotion of public school 
work. 

(8) Collect reports from county and city superintendents and from private 
institutions, and to prepare and publish biennially a complete report of the 
status of education in the State containing such statistical data as he may 
think will be of service to both those engaged in education and to the public 
in general. 

(9) To compile and publish the school laws of the State. 

(10) To interpret school laws and aid school officers and teachers in all matters 
pertaining to the conduct of the schools. 

(11) To enforce State laws and regulations by withholding from any county 
disregarding them (pending the action of the State Board of Education) 
a portion of the State fund. 

(12) To hold an annual convention of county and city superintendents and of 
county and city boards of education. 

(13) . To prepare or have prepared and published, plans and specifications for 

school buildings. The method of controlling expenditures for school build- 
ings is discussed subsequently. 

(14) To act as the executive officer of the State Board of Education with reference 
to its duties in connection with the elementary and high schools of the 
State. 

19 



Present Organization of the Office of the State Superintendent of Public 
Instruction. 

There is employed by the State Board of Education in addition to the State Super- 
intendent of Public Instruction, the following: Assistant Superintendent, Director 
of Research and Statistics, a certification clerk and three clerks and stenographers. 
In addition to this staff, which is in the office of the State Superintendent, there are 
employed by the State Board of Education, acting as the State board for Vocational 
Education, an assistant director of vocational education, three supervisors of vo- 
cational education and two clerical and stenographic assistants. The State Superin- 
tendent of Public Instruction acts as State Director of vocational education, and in 
this capacity attempts to coordinate the work of the staff employed by the State 
Board of Vocational Education and the staff employed by the State Board of Edu- 
cation. The present State Superintendent of Public Instruction has attempted 
to reduce the expenditures of her office as much as possible, and consequently has not 
built up as large a staff as we believe is necessary for the proper performance of the 
duties of the State Superintendent if the State Superintendent is given the powers 
and duties which we have recommended above. 

The present expenditures of this office are quite small when they are compared 
with the total disbursements for school purposes for the State. The annual budget 
of both the office of the State Superintendent and the office of the Director of Voca- 
tional Education are given in Section IV of this report, together with comments with 
reference thereto. The present staff of both the office of the State Superintendent 
and of the office of the Director of Vocational Education seems to be quite efficient 
and the work of these offices seems to be done in a thorough and capable manner. 

Recommended Changes in the Organization of the Office of the State 
Superintendent of Public Instruction. 

If the State Board of Education and the State Superintendent of Public In- 
struction are to assume the greater responsibilities which we have recommended, 
it will be desirable to have a reorganization of the office of the State Superintendent 
of Public Instruction. We recommend that the following changes be made: 

(1) That the office of the Director of Vocational Education be abolished and 
that the supervision of vocational education for the State be placed under 
the direct control of the State Superintendent of Public Instruction, and that 
he be given a supervisor of vocational education who will assume the duties 
now performed by the office of the State Director. We do not believe 
that in the present state of development of education in the State of Ari- 
zona it is expedient to have as elaborate an organization for the supervision 
of vocational education as is now maintained. It is true that the State 
now receives $20,000.00 per year for federal aid, and if the present super- 
visor's staff be reduced, it is possible that this aid might be withdrawn. 
Even though this be true, we think that the abolition of the office of the State 
Director for Vocational Education is desirable. 

It seems entirely inconsistent to have three separate supervisors for 
vocational education, while at the same time there is no supervisor at all 
for elementary schools or for high schools. Although it is important that 
vocational education be encouraged in the State, it does not seem to be 
desirable that it be encouraged to the detriment of the remainder of the 
educational system. 

20 



We also doubt the advisability of making separate appropriations for 
vocational education. We feel that better results would be obtained, if 
vocational educational is regarded as only a part of the general educational 
system as a whole and that the appropriation therefor should not be segre- 
gated as it is at the present time. 
(2) That the office of the State Superintendent be organized on a functional 
basis so as to better direct and control the new activities which we think 
this office should assume. We recommend that there be established in this 
office the following departments or divisions: 

(a) Executive and Business Management. 

(b) Legal, School Laws and School Revenues. 

(c) Research and Statistical. 

(d) Examination, Certification and Teachers' Employment. 

(e) Elementary Education. 

(f) Secondary Education. 

(g) Vocational and Special Education. 

(h) Text-books, Buildings and Equipment. 

(i) Historical, Library, Museums, Pubhcations and Editorials. 
The duties of these various divisions should be as follows : 

(a) The Executive Division should have charge of the business management 
of the department, and the head of this division should act as the business 
representative of the State Board of Education. He should act as pur- 
chasing agent for the State Department and purchase all supplies for the use 
of the office of the State Superintendent and for distribution to schools. 
It is expected that in the reorganization of the State departments all pur- 
chasing will be delegated to a central purchasing agent but until this re- 
organization takes place the foregoing procedure is recommended. It is 
recommended that the head of this division act as Assistant Superintendent 
and assume the duties of the Superintendent in the latter's absence from the 
office. 

(b) The Legal, School Laws and Revenue Division should edit the present 
school laws, make recommendations with reference to changes in these 
laws, interpret these for the benefit of school officials and see that the regu- 
lations and rules of the State Board are properly enforced. It should also 
make studies with reference to present sources of school revenues, the method 
of distributing these to the various units of the school system, and make 
recommendations with reference to changes which it thinks should be made. 
The head of this division should apportion the State school fund under 
the direction of the State Superintendent. 

Until the duties of the office become more numerous we suggest that the 
State Superintendent act as head of this division. 

(c) The Research and Statistical Division should have charge of collecting 
statistical data with reference to the schools of the State and of presenting 
this for the use of the State Superintendent, State Board of Education, 
State Legislature, school officials and the public. It should carry on research 
with reference to methods of instruction and school administration and 
prepare material for pubhcation and distribution to teachers and school 

21 



officials. It should be responsible for prescribing the records and statistical 
reports to be prepared by the various units of the school organization, and 
should also be responsible for seeing that the prescribed records and reports 
are properly used. This division has been established by the present State 
Superintendent and has done some capable work. It should be retained and 
its activities increased. 
(d) The Examination, Certification and Employment Division should be re- 
sponsible for preparing the examination questions for teachers' certificates, 
the prescribing of rules for the conduct of examinations, for the grading 
of the papers and for the issuance of certificates. It should also maintain 
a hst of teachers available for employment, together with their qualifications, 
and recommend teachers to county boards and city schools. If this division 
is established in the office of the State Superintendent, the present State 
Board of Examiners can be abolished, and we think that this procedure is 
desirable. There now exists in the office of the State Superintendent a 
Certification Clerk. This employee should be given the necessary assistance 
and her activities enlarged to conform with the foregoing recommendations. 

(e). The Elementary Education Division should be responsible for the super- 
vision and direction of the elementary schools of the State. The head of 
this division should act as State Supervisor of Elementary Education, and 
in this capacity should visit the elementary schools of the State and work 
with the county superintendents in formulating and carrying out a program 
of elementary education. This division should study the means for im- 
proving the elementary schools and should attempt in every way possible 
to be of service to school patrons, school officials and school teachers. This 
division does not now exist in the office of the State Superintendent. 

(f) The secondary Education Division should have supervision over the high 
schools of the State, and the head of this division should act as Supervisor 
of high schools. It should be his duty to classify and grade the high schools 
of the State and inspect them from time to time to see that they comply 
with State requirements. He should work with city superintendents and high 
school principals in reorganizing and developing the high school course of 
study. This division is not now existing. 

(g) The Vocational and Special Education Division should have supervision 
over the vocational education of the State, and should also supervise all schools 
giving special kinds of training, including private schools of the State. 
The head of this division should act as Supervisor of Vocational and Special 
Education, and should inspect all schools which are under his control. It 
is particularly urged that special attention be given to the courses in com- 
mercial subjects which are given in the various schools in the State. Our 
survey indicates to us that the supervision of this branch of education has 
been neglected during the past and that it is in need of immediate and 
thorough attention. The Director of Vocational Education has exercised 
supervision over courses in agriculture, courses in manual arts and courses 
in domestic science, but little or no supervision has been exercised over courses 
in commercial subjects. 

(h) The Text-books, Buildings and Equipment Division should have super- 
vision over the selection of text-books, the design of school buildings and 
school equipment. In subsequent pages of this report the method which 

22 



we think desirable for selecting and handling text-books is explained in detail* 
The head of this division should have control, however, of the detail and 
clerical work involved in the adoption of text-books, and should be respon- 
sible for seeing that the adopted text-books are used. This division should 
also be responsible for formulating standard plans for school buildings which 
will be provided for the use of school ofRcials. It is hoped that in the re- 
organization of the State departments, there will be established a depart- 
ment of public works which will be responsible for supervising the design 
and construction of all public buildings of the State. If this reorganization 
. is effected, the design of school buildings will then be in the hands of the de- 
partment of pubhc works, but this department should work in close cooperation 
with the State Superintendent of Pubhc Instruction. This division should 
prepare a list of approved equipment for use in the public schools of the 
State, and should also prepare a list of the approved companies from which 
equipment and supplies can be purchased. This procedure will prevent 
unscrupulous companies from taking advantage of school officials in the sale 
of equipment and supplies, 
(i) The Historical, Library, Museum and Editorial Division will have control 
and supervision of the various educational activities which are outside of the 
formal instruction given in the class room. It is thought that much may be 
done toward furthering these activities which will be of educational value to 
the people of the State as a whole. This department should also be respon- 
sible for editing all the publications of the State Department, and no publi- 
cation should be permitted which has not received the approval of this division. 

Illustration of the Reorganized State Department. 

If the State Board of Education and the office of the State Superintendent of Public 
Instruction is reorganized in accordance with the foregoing recornmendation, the 
organization of the State Department of Education will appear as represented in 
Exhibit 1. It should be understood that we do not intend to insist that each of the 
functional divisions which we recommend, and which are illustrated in this exhibit, 
should necessarily be under the control of a separate individual. It may not be thought 
expedient to incur sufficient expense to make this possible and the present duties of the 
State Department may not be sufficiently numerous to make this necessary. It is our 
belief, however, that these separate divisions should be set up in the State Department 
so that the responsibilities of all these separate groups of activities may be definitely 
shown. 

It is, of course, possible that one individual ma}' act as head of two or more divisions, 
but the fact that the divisions are clearly shown will facilitate the performance of the 
activities which they represent. 

County Superintendents. 

Relation of County Superintendents to State Organizations. 

The County Superintendents of Schools is the immediate subordinate of the State 
Superintendent in the State organization of public schools. He is nominally the chief 
executive officer of the county schools but, as we will see later, his authority is so 
limited that in manj' respects he fails to accomplish this end. Theoretically the County 
Superintendent bears the same relation to the county schools that the Superintendent 
bears to the schools of the State, and both bear certain responsibilities in school admin- 

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istration and certain duties and responsibilities toward each other. Actually the 
relation of the State Superintendent to the County Superintendent and vice versa 
depends almost entirely on the desires of the incumbents of these offices at any particu- 
lar time. Under the present loosely organized school system they can practically 
have as little or as much to do with each other as they please. 

Selection of County Superintendent. 

The county superintendents of Arizona are elected by popular vote at the regular 
general election. This method of selection is subject to all the objections which were 
urged against the same method of selecting the State Superintendent. 

It makes the county superintendency a political and not a professional office. No 
state attempts to elect the president of its State University by popular vote. It is 
fully realized that the people as a whole cannot wisely select an expert for such a posi- 
tion. There is no more reason to believe that they can properly select a State Super- 
intendent or County Superintendent of schools, both of whom should be educational 
experts. The stockholders of a corporation do not attempt to select its president. 
They select a board of directors who in turn select the chief executive officer. It has 
long been realized in business administration that men of executive ability are rare 
and their selection is a matter of such importance that it cannot be left to a large body 
to decide hurriedly, but must be delegated to a deliberative body composed of a few 
who will not be swayed by superficial considerations. We think the same principle 
is applicable to the selection of school officials. Its applicability has long been recog- 
nized in the selection of city superintendents and college and university executives. 

Education has now become an established profession; the county superintendent 
must be an educator, not a politician, and must be selected because of professional 
fitness. So long as he is elected at a general political election every two years, depend- 
ing for success upon his ability to get votes instead of on his ability to supervise schools, 
the position will not appeal to many competent persons trained in the educational 
field. The method of selection which we think desirable is explained in the discussion 
of the County Board of Education. 

Salary and Term of Office. 

The present salary of the County Superintendents of Arizona is totally inadequate 
to secure competent men and women for these positions. Those who take these 
positions at present do so for one of three reasons. 

(1) They desire to obtain the experience which the office affords as a preparation 
for securing other employment. Under these circumstances they regard the 
office as temporary employment only. Those who take the office for this 
reason usually make the best superintendents, for they are ambitious and 
they try to accomplish definite results. They are likely to be inexperienced 
however and their brief term prevents the formulation and carrying out of a 
definite program. 

(2) They desire to hold office because of circumstances peculiar to themselves 
which make it desirable that they seek at least temporary employment in the 
locality where they live and where opportunities for the employment for 
which they are qualified may be limited. In some cases these superintendents 
are capable, but there is no assurance that they will be. 

(3) They are not qualified by experience or training to seek more remunerative 
positions. In such cases they are usually not competent for county super- 

25 



intendents, especially if the County Superintendent is to perform the larger 

tasks recommended in this report. 
Both the low salary and the political nature of the office tend to make the term of 
the County Superintendent short. In fact if a county superintendent seeks to remain 
in office more than two terms, opposition is offered on the ground that the office should 
be "passed around." Many fail to realize that the County Superintendent like the 
City Superintendent should be retained in office as long as he renders satisfactory 
service. A proper conception of the function of the County Superintendency cannot 
be expected so long ag it remains a political office. 

Qualifications of County Superintendent. 

At present the only qualification required for a county superintendent is that he 
be a legal voter. The need for the establishment of some qualification is apparent to 
all those engaged in educational work. Every person with whom we talked when 
making this survey was of the opinion that such qualifications should be established. 
Without attempting to state what these qualifications should be, we suggest that thej' 
should include the following: 

(a) Educational training. 

(b) Teaching experience. 

(c) Eligibility for certificate of a prescribed grade. 

It is desirable that the requirements be stated in some such form as the present 
requirements for teachers' certificates, where the minimum increases each year over a 
period of years. This procedure would make it possible for some competent candidates 
to make themselves eligible, and would prevent a too abrupt change from the present 
situation. The requirement should not provide for the candidate to possess a certificate 
issued by the State at the time of his election, but only that he be eligible to receive 
such a certificate. The reason for this distinction is to give those responsible for the 
selection of the County Superintendent an opportunity to select from those without 
the State if they so desire. 

The legislature may well establish by law the minimum qualifications of the County 
Superintendent, and at the same time grant the State Board the authority to increase 
these when it sees fit. 

Present Duties of County Superintendent. 

The present duties of the County Superintendent of schools as established by law 
are as follows: (School Laws Par. 2708-9-10-11). 

"Par. 2708. It shall be the duty of the county school superintendent of each 
county : 

1. — To apportion the school moneys to each district of his county, and to notify 
the county treasurer, in writing, of the amount apportioned to each district, 
and to notify, in writing, the trustees of each school district in his county the 
amount apportioned to their several districts. 

2. — On the order of the board of school trustees of any district, to draw his warrant 
on the county treasurer for all necessary expenses against the school fund of 
any such districts; the warrants must be drawn in the order in which the 
vouchers therefor are filed in his office. No warrant shall be drawn unless 
the money is in the proper fund to pay it, nor shall any warrant for any 
teachers' salary be drawn unless the voucher shall state the monthly salary 

26 



of the teacher and the name of the school month for which said salary is due. 
Upon receipt of such voucher the county superintendent shall draw his warrant 
upon the county treasurer in favor of the parties, and for the amount stated 
in such voucher. To keep open to the inspection of the public a register of 
warrants showing the funds upon which the warrants have been drawn, the 
number thereof, in whose favor, and for what purpose drawn, and also a 
receipt from the person to whom the warrant was delivered. 

3. — To preside over teachers' institutes held in his county, and to secure the 
attendance thereat of lecturers competent to instruct in the art of teaching; 
to enforce the course of study, the use of the adopted text-books, and the 
rules and regulations for examinations prescribed by the State Board of 
Examiners. 

4. — To conduct examinations of applicants for teachers' certificates in accordance 
with such rules and regulations as may be prescribed. 

5. — To distribute all laws, repoi'ts, circulars, instructions and blanks which he 
may receive for the use of school officers. 

6. — To keep in his office the reports of the Superintendent of Public Instruction, 
the reports of the school trustees, census marshals and teachers received by 
him, to record all official acts in a book provided for that purpose through 
the office of the Superintendent of Public Instruction, and at the close of his 
term of office to deliver over to his successor such records and all documents, 
books and papers belonging to his office. The office of the county school 
superintendent shall be at the county seat of each of the respective counties; 
provided, however, that this shall not apply to counties having an assessed 
valuation of less than five milhon dollars. 

7. — To appoint trustees of school districts to fill all vacancies caused by a failure 
to elect or otherwise. Such appointees shall hold office for the full period of 
the vacant term. 

8. — To make reports, when directed by the Superintendent of Public Instruction, 
showing such matters relating to public schools in his county as may be 
required of him, on the blanks furnished him by the Superintendent of Pubhc 
Instruction. 

9. — To notify immediately the board of school trustees of the several districts in 
his county, upon the receipt of notice from the State Board of Education, of 
any meeting to be held by them for the purpose of examining or inquiring 
into the expediency of a change of text-books, as provided in subdivision 5 of 
Section 4 (Par. 2697) of this Title. 
10. — To visit and examine each school in his county at least twice in each year; 
provided he need not visit such schools as employ a principal or a city super- 
intendent of schools unless he deem it necessary. He may deputize some 
competent person, residing in the vicinity of the school located fifty miles 
or more from the county seat to visit such school. In addition to the salary 
already allowed by law, he shall receive his traveling expenses. Such expense 
account shall be audited and allowed by the board of supervisors as other 
claims are audited and allowed, and shall be paid out of the county school 
fund. 

11. — To attend such annual meetings of the county school superintendents as may 
be called by the Superintendent of Public Instruction. 

27 



12. — To allow, by and with the consent of the Board of Supervisors, on his warrant 
a sum not to exceed ten dollars ($10.00) per month per pupil, of compulsory 
school age, living at such a distance or in such inaccessible places that com- 
pulsory attendance is impracticable or inconsistent, toward the education 
of such pupils. The said money may be used by the County School Super- 
intendent in whatever manner he may deem for the best interest of the pupils 
and said money shall be paid out of the reserve fund of the county; provided, 
that the said monthly allowance shall be based on a school month of twenty 
days or a pro rata thereof as certified thereto by the teacher in charge, and 
provided, further, that the attendance of all pupils living in an organized 
school district shall be counted by said district unless excused by the school 
trustees of said, district. 

Par. 2709. He shall, when there is sufficient money in the fund of any school 
district to maintain school therein for eight months, if the trustees fail or refuse 
to have such school kept, appoint a teacher and open and keep open such school, 
and may draw his warrant upon the fund of such school district for the expense 
incurred. 

Par. 2710. By and with the advice and consent of the board of supervisors, 
the county school superintendent may appoint a deputy whenever it may be 
necessary to properly perform the duties of his office; and, until otherwise provided 
by law, the salary of any such deputy shall be fixed by the board of supervisors. 
(See Chap. 162, Session Laws, 1919). 

Par. 2711. He may, in his discretion, require the trustees of any district to 
repair the school buildings or property, or to abate a nuisance in or about the 
premises, if such repairs or abatement can be done for a sum not exceeding one 
hundred dollars, and there is sufficient, amount of money in the treasury to the 
credit of the district. He may also, in all cases require the trustees to provide 
suitable outhouses; and if the trustees neglect to make such provisions, he may 
cause it to be done and pay for it on his warrant on the county treasurer, payable 
out of the money to the credit of the district; provided, said warrant shall be 
countersigned by the chairman of the board of supervisors. 

Par. 2712. The county superintendent of schools shall be elected for a 
period of two years, and shall hold office until his successor shall have qualified." 

Criticism of Present Duties. 

The present duties of the County Superintendent are mostly of a clerical nature. 
A considerable part of his time must be spent in his office performing clerical routine. 
His other duties are of a general nature and he lacks authority to accomplish the things 
which he should be most qualified to do. The following are indicative of his lack of 
authority : 

(1) The district school boards submit vouchers to him and in response to these 
he issues warrants on the county treasurer. In doing this he acts entirely in 
a clerical capacity. He has no control over the disbursements of the district 
boards and cannot refuse to issue a warrant for any voucher submitted to 
him, however much he may doubt the propriety of the disbursement for which 
it calls. 

(2) The district boards submit to the county superintendent their estimates of 
expenditures and he transmits them to the county board of supervisors. He 

28 



has no authority over these estimates and can neither increase nor decrease 
them. 

(3) The law prescribes that he shall visit each school in the county twice each 
year, but he has no authority in directing the school which is entirely under 
the control of the local board. He may make suggestions to the teachers or 
school board, but they can do as they please with reference to following these. 
He has no control of the appointment or promotion of the teacher and con- 
sequently the latter has no direct incentive for carrying out the wishes of the 
County Superintendent. If the County Superintendent and the board do 
not agree it is to the interest of the teacher to follow the wishes of the board. 

(4) The district and city boards submit requisitions for text-books which the 
County Superintendent forwards to the State Superintendent. The County 
Superintendent has no authority over these requisitions and acts as only a 
clerical intermediary in collecting them and forwarding them to the State 
Superintendent. 

Efficient administration requires the fixing of definite responsibility and the con- 
ferring of adequate authority to make the meeting of this responsibility possible. In 
the present school organization of the State of Arizona the County Superintendent has 
neither definite responsibility nor adequate authority. It is true that many of the 
superintendents succeed in winning the confidence of teachers and school boards, and 
are able to exercise considerable influence as a consequence. To do this is particularly 
difficult, however, because of the constant and rapid change in teachers and in the 
personnel of the school boards. By the time the superintendent succeeds in getting 
the cooperation of the teacher and board, the teacher leaves and the members of the 
school board change. 

Another very serious defect in the present organization is that the County Super- 
intendent has to give so much time to routine clerical duties that he does not have 
time to adequately supervise the rural schools. In some of the counties the super- 
intendent has no assistant whatever and in other counties he has only part time assis- 
tants. The need for adequate supervision of the rural schools of Arizona is very great. 
There is a constant shifting of the teaching force and it is largely recruited from without 
the State. Such teachers need in a special manner professional advice and instruction 
to help them organize and conduct schools successfully, and to make such adaptations 
of school subjects to community needs as modern ideas of education demand. This 
direction only experienced supervisors who are free from responsibility from clerical 
duties can give. 

Recommended Duties of County Superintendent. 

The duties of the County Superintendent are dependent in a large degree on the 
county organization for school administration. We will postpone a statement of what 
we think these duties should be until we have discussed the organization and duties 
of the County Board of Education. 

Board of Trustees. 

Present Authority of Board of Trustees. 

Each county is divided into school districts and each district is under the control 
of a board of trustees. The principal powers and duties of the board of trustees are 
stated in the following quotation from the School Laws of the State (Par. 2733). 

29 



"Par. 2733. The powers and duties of the board of trustees of the school dis- 
tricts are as follows: 

1. — It shall be the duty of the trustees, any two of whom shall constitute a quorum 
for the transaction of business, to meet at such place in the district as may be 
most convenient, on the first Saturday of April next following the election, 
to organize by electing one of their number president of the board and one 
of their number clerk, and notify the county school superintendent of the same. 

2. — To prescribe and enforce rules not inconsistent with law or those prescribed 
by the State Board of Education for their own government and the govern- 
ment of the schools. They shall segregate pupils of the African race from 
pupils of the Caucasian race in all schools other than High Schools, and to 
that end are empowered to provide all accommodations made necessary by 
by such segregations. 

Section 2. Whenever there shall be registered in any High School, Union 
High School, or County High School in the State of Arizona twenty-five or 
more pupils of the African Race, the Board of Trustees of any such High 
School shall, upon petition of fifteen percent of the school electors, as shown 
by the poll list at the last preceding annual school election, residing in the 
district, call an election to determine whether or not such pupils of the 
African Race shall be segregated from the pupils of the Caucasian race. The 
question to be submitted, including the insertion therein of the estimated 
cost to the district of such segregation, shall be substantially in the following 
form: "Are you in favor of segregating the pupils of the African race from 
the pupils of the Caucasian race on condition that the Board of Trustees 
shall provide equal accommodations and facilities for pupils of the African 
race as are now and may be hereafter provided for pupils of the Caucasian 
race; it being understood that the estimated cost of segregation at the present 
time will be $ over and above the cost of main- 
taining the school without such segregation." 

In other respects the election shall be called and conducted under the 
same conditions as apply in the regular annual school election except as to 
the time of holding the election and that the notices shall state specifically 
the information necessary for voting intelligently on the question. 

If a majority of the electors voting at such election vote in favor of such 
segregation then the school trustees of any such high school are hereby 
authorized and directed to segregate the pupils of the African race from the 
pupils of the Caucasian race and shall provide equal accommodations and 
facilities for such pupils of the African race as are now and may be hereafter 
provided for the pupils of the Caucasian race in any such high schools. 

3. — To manage and control the school property within their districts. 

4. — To purchase such school furniture, apparatus, equipment and supplies as 
they may deem advisable for the use of the schools. 

5. — To rent, furnish, repair and insure the school property of their respective 
districts. 

6. — When directed by a vote of the district, to build school houses, or to purchase 
or sell school sites. 

7. — To make, in the name of the district, conveyances of all property belonging 
to the district and sold by them. 

30 



Subdivision 8. To employ under written contract, all employees of the schools, 
Board of Trustees may, at any time after the annual school election and 
qualification of the new members of the school board, enter into contracts 
with teachers, principals, janitors, attendance officers, school physician, 
nurses, and such other employees as are necessary for the succeeding year, 
and fix their salaries. No relative of any trustee shall be employed in the 
district where he is a trustee, except by the unanimous consent of the board 
of trustees. The term "relative" as used in this section shall be taken to 
include the husband and wife of a trustee, a relative by affinity or a relative 
by consanguinity within the second degree; provided, however, that boards 
of trustees shall not employ any teacher in any school supported by public 
funds or any part thereof until such teacher has received a certificate of 
qualification therefor, granted by the proper authorities. 

Boards of trustees of districts having an average daily attendance of five 
hundred (500) or more may employ a city superintendent of school or princi- 
pals, or boards of trustees of two or more contiguous districts having an 
average daily attendance of five hundred (500) or more may jointly employ 
a principal. The salary of such principal shall be pro-rated among the 
districts employing him in accordance with the number of children of school 
age, as shown by the last school census, in the district. Such principal must 
hold a first grade state or life certificate. Boards of trustees may, whenever 
they deem it advisable, employ city superintendents of schools and principals 
for any term not exceeding four (4) years. 

Under such conditions as are provided for by the law, boards of trustees 
may employ such special teachers in drawing, music, domestic science, 
manual training, kindergarten, commercial work, agricultural and other 
special subjects as they shall deem advisable. 

9. — To expel pupils for misconduct and to exclude from the primary grades 
children under six years of age. 

10. — To inforce in schools the course of study and the use of text-books, pre- 
scribed and adopted by the State Board of Education. 

11. — To appoint district librarians and enforce the rules prescribed for the govern- 
ment of school libraries. 

12. — To exclude from schools and school libraries all books, publications or papers 
of a sectarian, partisan or denominational character. 

13. — The board of trustees of any school district may admit pupils from any other 
district upon the written permit from the board of trustees of such other 
district; provided, however, that if the board admits a pupil from any other 
district without such written permit the attendance of such pupil shall be 
credited to the district in which such pupil resides. 

14. — On the first day of February in each year to appoint a school census marshal 
and notify the county school superintendent thereof. 

15. — To make an annual report on or before the first day of July to the county 
school superintendent, in the manner and form, and on the blanks pre- 
scribed by the superintendent of public instruction or county school super- 
intendent. 

16. — To make a report whenever required, directly to the Superintendent of Pub- 
lic Instruction, or to the county school superintendent. 

31 



17. — To visit every school in the district, and examine carefully into its manage- 
ment, condition and needs. 
173^. — To provide transportation for any child or children when they deem for the 
best interest of the district. 

18. — Boards of trustees may call meetings of the qualified school electors of the 
district for consultation in regard to any litigation in which the district may 
be engaged or likely to become engaged, or in regard to any other affairs of 
the district not otherwise provided for, or upon a petition of fifteen percent 
of the qualified electors of their district, as shown by the last annual school 
election, they must call such meeting." 

It can be seen from the foregoing quotation that the board of trustees has almost 
unlimited control of the school or schools which are maintained in its district. It 
selects the teacher, decides on her salary, purchases the equipment and supphes for 
the use of the schools, determines on the size and design of new buildings, makes up 
the yearly budget and in short has unlimited control of the educational and financial 
administration of the schools. 

Criticism of the Powers of Board of Trustees. 

The unlimited authority now exercised by the board of trustees is not conducive 
to the best interests of the schools. It results in placing the largest amount of author- 
ity with reference to the public schools in the hands of those who are least capable of 
exercising it. The members of the typical board of trustees are experts neither in 
educational nor financial management, yet they have control of the administration of 
both the educational and financial affairs of the schools. They are not quahfied to 
select teachers or to judge the work of those selected. They are not quahfied to judge 
the supphes and equipment needed nor to select that which they have decided to 
purchase. They are no more quahfied to do these things than are the teachers quahfied 
to tell the members of the school board how they should run their mines or their 
ranches. It is true that if the board had an executive officer who was competent to 
advise them and make recommendations in the manner in which a county board may 
be advised by a county superintendent or a city board, is advised by the city super- 
intendent they might function satisfactorily, but under the present plan they have no 
such assistance and consequently act more or less blindly. It is true that in some cases 
boards are chosen which are especially capable and which administer the schools 
eflnciently. We beheve, however, that this is the exception rather than the rule. 

Most of the uneconomical expenditures of school funds which came to our notice 
were traceable to the district plan of school organization. In some cases school 
boards have purchased supplies for which they have little or no need and have neglected 
to purchase supphes and equipment for which there is urgent need. In other cases 
excessive prices have been paid for supplies because they have been purchased in small 
quantities. In some cases buildings have been constructed which are far beyond the 
needs of the school population and in other cases buildings are inadequate and delapi- 
dated. In one or two cases buildings looked as if they should be condemned. The 
county superintendent in one case had sought to obtain the abandonment of a building 
which was regarded dangerous, but was without authority to secure its condemnation. 
In some cases we found numerous charts and maps hanging on the walls which the 
teachers said were little used and some not used at all, while there were no hbrary 
books or playground equipment. The charts and maps had been purchased because 
clever salesmen had been able to sell them to members of the board. In some schools 

32 



in the heart of the mining district we found large and expensive agricultural charts 
which had been sold to the board without the advice or consent of the teacher. 

In most of the schools we visited there was a noticeable absence of libraries. There 
is probably nothing that would do more for the education of both the pupils and their 
parents than a well chosen library. We are led to believe that hbraries have not been 
purchased because the local boards do not realize their value. We also found few 
schools equipped with playground equipment. In some cases there was not even a 
playground available. This is also due to the failure of the local boards to see the 
need for playground facilities. Yet it is hard to conceive of anything more essential 
to the welfare of the growing student than proper opportunities for recreation. 

The district plan of organization is wrong both in practice and theory. It is an 
illustration of conditions similar to those which prevail in industrial organizations 
before the introduction of scientific management. Under traditional management 
the workmen decided the order in which work should be done, the way in which it 
should be done and the speed with which it should be done. In short the planning 
of work, which is the most difficult task in production management, was left with 
those who were the least qualified to perform it. When scientinc management was 
introduced into industrial plants a centralization of authority resulted and the planning 
of work was concentrated in a planning department and placed in the hands of experts. 
The schools of Arizona are still under traditional management and the most difficult 
problems of management are in the hands of those least qualified to perform them — 
the local board of trustees. The remedy is clearly to follow the lead of industrial 
enterprises and concentrate the control of school affairs in order that expert advice 
may be available in the determination of administrative problems and policies. 

The development of business administration has been a constant process of central- 
ization of authority and control. In governmental organization there is a constant 
and decided tendency in the same direction. There are the same arguments for 
centralization in school administration as there are for centralization in business and 
governmental administration. 

City Boards of Trustees. 

We found generally that in the cities where a superintendent of schools was em- 
ployed the schools were efficiently administered, both from the educational and 
financial viewpoint. We think this is due largely to the fact that the city board of 
trustees relies largely on the advice of the City Superintendent. The City Superin- 
tendent as a whole impressed us as being well trained and capable. Most of them 
evidenced a thorough understanding of the financial problems of their schools. Our 
only general criticism of the present situation is that in many cases the superintendent 
is required to give so much time to clerical office routine that he has insufficient time 
to devote to supervision. If the recommendations which we make in this report are 
adopted he will be relieved of some of this routine. 

County Board of Education. 

Creation and Organization of Board. 

In view of the weaknesses of the present plan of school organization we recommend 
that the district board of trustees be abolished and a county board of education be 
established, which will have control of all schools in the county subject to the control 
vested in the city boards of trustees. We suggest that this board be composed of five 

33 



members elected by popular vote, one member being elected each year. We also 
suggest that the members be elected without consideration of party affihations, and 
that they be placed on the ballot without party designation. Not more than one 
member should be elected from any one district. The board will select from its own 
number a president who will be its presiding officer. 

It is thought that the foregoing plan will tend to eliminate political influences in 
the board's management and will provide for a continuing board with a consequent 
continuity of educational policy. 

Duties of County Board of Education. 

We suggest that the County Board of Education should have the power and duty 
to do the following: 

(1) To have control and direction of all the elementary and high schools of the 
State subject to the control vested in the city boards of trustees, as herein- 
after provided. 

(2) To adopt rules and regulations not inconsistent with law or the rules and 
regulations of the State Board of Education, for the regulation and govern- 
ment of the schools of the county. 

(3) To act as a board of control for any county high schools, county vocational 
schools, county truant schools, county agricultural schools, county training 
schools, county libraries, county museums or similar institutions which may 
be established. 

(4) In the name of the County Board of Education to possess corporate powers; 
to sue and be sued; to acquire, hold, lease real estate and personal property; 
to receive bequests and donations; and to perform other corporate acts for 
educational purposes. 

(5) To assume and hold title to all school property in the county not under the 
control of city school districts; and to pass title to the same to the city school 
districts when such have been properly organized. 

(6) To insure, purchase, lease, rent, or sell school sites and school buildings within 
its jurisdiction; to build, repair, and improve the same, or approve contracts 
for so doing, when the plans have been approved according to law; and to 
condemn, under the laws providing for the condemnation of property for 
state purpose, any property needed for educational purposes. 

(7) To locate and maintain schools as needed within the county, to close schools 
and arrange for the transportation of pupils to other schools whenever in 
their judgment such transportation of pupils is advisable. 

(8) To elect a County Superintendent who will act as the chief executive officer 
of the board and will serve as long as the board thinks that he performs his 
duties competently. The board should have the right to fix the salary of 
the County Superintendent, to increase this salary when it thinks desirable. 
In selecting the County Superintendent the board should not be restricted 
to those who are residents of the county or State, but should seek the best 
party available. 

(9) To appoint, on the recommendation of the County Superintendent of Schools, 
such clerical and educational assistants as it may deem necessary for the 
proper performance of its duties. 

34 



(10) To contract for all supplies, books and apparatus needed by the schools in 
its jurisdiction. The purchase of text books will be subject to the rules and 
regulations of the State Board of Education. The construction of buildings 
will also be subject to the rules and regulations of the State Board of Educa- 
tion, the nature of which are suggested in subsequent paragraphs of this report. 

(11) To appoint, on the nomination of the County Superintendent of Schools, all 
principals and teachers for all schools in the sub-districts within the County, 
and fix and pay them their salaries. 

(12) To determine the annual budget for schools, Hbrary work and other educa- 
tional undertakings in the County and under their control. 

(13) To certify the County School Tax and all special school taxes for all districts 
and sub-districts to the County Board of Supervisors for levy and to deter- 
mine the appropriations for different educational purposes and schools under 
their control. 

(14) To cause to be kept an accurate account' of all their official acts, proceedings 
and decisions and of all statistical and financial matters relating to the 
schools of the county, and to have transmitted to the State Department of 
Education such information relating to the finances, condition and progress 
of the schools of the county as may be requested. 

(15) To perform all other acts and duties which are necessary to the proper per- 
formance of the foregoing tasks. 

Selection of Local Directors. 

Since many of the local districts are located at a considerable distance from the 
county seat of the county, which will be the headquarters of the County Board of 
Education, it is suggested that there be selected in each district one local director who 
will be the representative of his district in all contracts between the local district and 
the County Board. The local director will have no executive authority and will act 
only in a representative capacity in presenting to the County Board of Education the 
wishes of his constituency. 

We suggest that there be an annual meeting of the local directors at the county seat 
which will be presided over by the President of the County Board of Education. At 
this meeting there will be discussed such matters as are brought before the meeting by 
the local directors or which may be presented to it by the County Board. The decisions 
of this meeting will not be binding upon the County Board but it will be expected that 
they will give careful consideration to the same. Other meetings of the local directors 
may be called at any time desired by the County Board and must be called upon a 
petition of one-third of the local directors. In all cases the call for this meeting will be 
issued by the President of the County Board. 

The appointment of local directors to serve in the capacity suggested above is 
recommended in order that the people in each district may feel that they have some 
direct contact with the County Board and a medium for expressing their wishes with 
reference to school affairs. The local directors may be appointed by the County 
Board if desired, but it is our opinion that it will probably be advisable to have them 
selected by popular vote of the districts in the same manner in which the District 
Board of Trustees are now selected. 



35 



Relation of County Board of Education to City, Schools and 
County High Schools. 

It is suggested that when a city has a school attendance of three hundred they may 
apply to the State Board of Education to be classified as a City School District. In 
order to be so classified they must agree to employ a Superintendent* of Schools who 
will devote at least two-thirds of his time to the supervision of the schools in his district. 
If the State Board of Education grants its approval the City may be organized as a 
City School District and select a City Board of Education which will perform the 
duties now performed by City Boards of Education in the State with the exception 
that all disbursements of the City District should be under the control of the County 
Board of Education. It is recommended that all purchases of books and supphes for 
the use of the city schools be made through the office of the County Superintendent 
of Schools except in the case of minor purchases, the authority for the purchase of 
which may be delegated by^ the County Superintendent to the City Superintendent 
of Schools. This centralization of purchasing control is recommended in order that 
economy may be gained by purchasing in larger quantities. This procedure will also 
ehminate the clerical duties to be performed in the office of the City Superintendent, 
both in the matter of making purchases and in the recording of same. The procedure 
by which this should be done and also the accounting records which should be kept 
both in the office of the City Superintendent and the County Superintendent are dis- 
cussed and illustreated in Section III of this report. 

There are at present some high schools in the State which are independent of City 
Boards. It is recommended that all high schools now existing should by vote of the 
districts in which they are located decide to come under the jurisdiction of either a 
City Board or of the County Board in which they are located. We beheve that this 
procedure will be beneficial both from the view point of educational and financial 
administration. 

. All purchases of supplies, text-books and equipment for high schools should be 
made through the County Board of Education. In such cases as the County Board 
may deem desirable the principal of the high school may be authorized to make minor 
purchases as the agent of the County Superintendent. 

In case of the establishment of new high schools they should be placed under the 
control of City Boards of Education or of the County Board of Education, according 
to the wishes of the voters of the high school district. 

In the case of all high schools which employ a principal who devotes three-fourths 
of his time to supervision, the County Superintendent may delegate to this principal 
the supervision of his school if he so desires. 

Duties of County Superintendents Under County Unit Plan of 
Organization. 
It is recommended that the County Superintendent of Schools when appointed by 
the County Board of Education as recommended above shall have the following powers 
and duties: 

(1) To act as the executive officer of the County Board of Education and to 
execute, under direction of the Board and in person or through subordinates, 
all educational policies determined upon by it. 

(2) To act as the chief educational officer of the County and as a representative 
of the State Superintendent of Public Instruction within the County and to 
have supervisory control of all schools under the County Board, subject to 

. 36 ■ 



the authoritj' of City Superintendents and high school principals as explained 
above. 

(3) To select and nominate for appointment by the County Board of Education 
such assistant superintendents, special supervisors and other officers and 
assistants as may have been authorized by such Board or by general law, 
selecting for such positions persons whose quahfications conform to law and 
whose training, experience and character especially commend them as persons 
well fitted for such positions. 

(4) To have general supervisory control of all officers under the County Board 
of Education and of the work of all assistants and subordinates. To outline, 
direct and coordinate their work and, for cause, to recommend their dismissal. 

(5) To nominate for election by the County Board of Education all teachers and 
principals for all schools in the county except those which are under the con- 
trol of a City Superintendent or a high school principal in accordance with 
the recommendations made above. 

(6) To assign teachers to their positions when elected, transfer them as the needs 
of the school seem to require, to suspend them for cause and to recommend 
them for promotion or for dismissal. 

(7) To visit the schools of the county, observe the instruction and management 
and give helpful suggestions for improving the same. 

(8) To advise and assist teachers and to counsel with parents. 

(9) To cooperate with other educational efforts, public and private and to labor 
in every practical way to elevate standards of management and instruction. 

(10) To awaken interest in educational affairs and to improve the educational 
conditions within the county. 

(11) To recommend for condemnation school buildings which are unsanitary and 
unfit for use. To recommend repairs or the erection of new buildings, such 
as teacherages and to approve all plans for alterations in all buildings. 

(12) To recommend any changes in special districts or district boundary Unes 
which may seem necessary and to approve all proposed changes in such 
districts, from whatever source before action is taken on the same by the 
County Board of Education. 

(13) To recommend" to the County Board the purchase of all supplies and equip- 
ment for the schools under its control. 

(14) To supervise the keeping of accounts for the receipts and disbursements of 
all school funds in accordance with the methods prescribed by the State 
Board of Education and to collect and present in usable form such other data 
as the County Board may dictate or which the County Superintendents may 
think to be valuable for their use. 

(15) To approve the apportionment sheets for all school funds and to approve the 
the monthly payroll for all teachers and employees of the County Board of 
Education. 

(16) To perform such other duties and to have such other powers as may be 
assigned to him from time to time by the Legislature or by the direction of 
the County Board of Education. 

37 






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38 



Organization of the Office of County Superintendent of Schools. 

If the County Board and the County Superintendent assume the duties which 
have been recommended in this report it will be necessary to have someone responsible 
for the direction of the business affairs of the Board and for the keeping of the neces- 
sary accounting records which will record the same. 

It is recommended that there be appointed a Deputy Superintendent who will 
act as Secretary to the County Board of Education and as Business Manager of the 
office of the County Superintendent of Schools. 

The Deputy Superintendent, subject to the supervision and direction of the County 
Superintendent, should make all purchases of supplies and equipment for the schools 
of the county and should keep all records maintained in the office of the County 
Superintendent. If this procedure is followed the County Superintendent will be 
relieved of all of the clerical routine of the office and will, therefore, have sufficient 
time to properly supervise the schools of the county. 

As the number of schools in each county increases it will be necessary to have 
supervisors appointed who will assist the County Superintendent in supervising the 
schools of the county. These will be appointed at the discretion of the Board upon 
the recommendation of the County Superintendent. The organization of the office 
of the County Superintendent which we think is desirable is indicated by Exhibit 
II. It is, of course, realized that in some counties it will not be possible to have at 
the present time as complete an organization as is indicated by this chart. It is 
thought, however, that the organization illustrated by this chart should be kept in 
mind in establishing a preliminary organization with the purpose of building up the 
organizations suggested by this chart as rapidly as the needs of the county require. 

Alternate Method of Reorganizing State Board of Education and State 

Department of Education. 

Need for Alternate Plan. 

To make possible the reorganization of the State Board of Education in the manner 
recommended in this report and to secure an appointive Superintendent of Public 
Instruction it will be necessary to secure an amendment to the State Constitution. 
An amendment which embodies most of our recommendations is to be voted on at 
the November election. If this amendment is passed a reorganization can be effected 
which will embody substantially our recommendations. If this amendment is not 
adopted we would urge that a future amendment be submitted in accordance with 
our recommendations given in this report. 

Most states have found it difficult to secure amendments to their Constitution and 
Arizona is likely to experience the same difficulty. We suggest, therefore, a procedure 
for obtaining as much of the benefit as possible of our suggestions, if an amendment 
to the Constitution cannot be obtained. 

Constitutional Authority of Present State Board of Education. 

The Constitution of the State provides (Article XI, Section 3) that "The powers 
and duties of the Board (State Board of Education) shall be such as may be prescribed 
by law." If it is impossible to abolish the present form of State Board by Constitu- 
tional amendment it is possible for the Legislature to restrict its duties to those of a 
routine nature and create by legislative enactment a new board to be composed in 
the manner recommended in this report and with substantially the powers and duties 

39 



herein recommended. Other Constitutional provisions will not permit it to exercise 
all the powers we have recommended but those not possible are relatively unim- 
portant. Since both boards would serve without pay no additional expense will be 
involved by this procedure. The new board can be given a different title to distin- 
guish it from the old board. 

Constitutional Authority of State Superintendent. 

The Constitution provides (Article XI, Section 4) with reference to the State 
Superintendent "His powers and duties shall be prescribed by law." If it is impossible 
to secure a Constitutional amendment which will permit an appointive State Superin- 
tendent it is possible for the Legislature to provide for a Commissioner of Education 
to be appointed by the new board recommended above and to give this officer sub- 
stantially the powers and duties recommended in this report for the State Superin- 
tendent. A change in phraseology will be necessary from that recommended in some 
cases. The Legislature can then restate the powers and duties of the State Superin- 
tendent of Public Instruction so he can serve as an administrative assistant of the 
Commissioner. 

Recommended Plan Not Unusual. 

We think that the need for a reorganization is so urgent that we recommend the 
foregoing procedure if it is found impossible to secure a Constitutional amendment. 
The plan recommended is not an unusual one since several states have found it neces- 
sary to employ it in trying to effect a reorganization of the administrative depart- 
ments of the State government, while at the same time avoiding the necessity for a 
Constitutional change. 



40 



THE STATE OF ARIZONA 



SECTION II 

REVENUE RECEIPTS AND DISBURSEMENTS. 

A. Revenue Receipts 

Sources of School Revenues. 

Revenues for the support of the elementary and public schools of the State arc 
obtained from three sources: 

(1) Revenue provided by the State. 

(2) Revenue provided by the Counties. 

(3) Revenue received from special taxes levied by the local districts. 

Revenue from the State. 

The State School Fund consists of 

(1) Interest on the permanent school fund. 

(2) Annual rentals of State school lands. 

(3) Biennial appropriations made by the State Legislature. 

The amounts received from the first two sources are small and, therefore, the major 
portion of the State School Fund is derived from the appropriations of the Legislature. 
The State Financial Code provides as follows : 

"There shall be appropriated in the General Appropriation Bill for common and 
high school education in the State, during each fiscal year, a sum of money 
not less than $25.00 per capita per annum on all pupils in average daily 
attendance in the common and high schools of the State, as shown by the 
records of the State Superintendent of Public Instruction for the preceding 
year, which shall be paid upon duly itemized and sworn claims approved 
by the State Superintendent of Public Instruction to the State Auditor, who 
shall draw his warrant therefor on the State Treasurer, who shall pay the 
same out of the General Fund and the appropriation for the State Board 
of Education, authorized in the General Appropriation Bill: provided that 
all income and moneys dedicated by the Enabling Act and the Constitu- 
tion of the State to the purpose of common and high school education shall 
be placed to the credit of the State Board of Education, to be dealt with by 
it as provided by law and shall be in addition to the amount so provided 
in the General Appropriation Bill." 
In addition to the appropriation provided for in the foregoing quotation there 
is made an appropriation to be used by the State Board of Vocational Education 
for the futherance of vocational education in the State. The amount of this appro- 
priation for the current year is $75,000.00. The State also received $20,000 from the 
National Government for use in furthering vocational education. 

41 



Recommendations with Reference to State Fund. 

It is recommended that the State fund be maintained at least at its present amount. 
The wealth of the State varies greatly from county to county and consequently the 
amount of taxation which can reasonably be raised for school purposes in the different 
counties varies widely. 

If education is to be regarded as a State function, which is in conformity with 
the current trend of legal opinion and the almost unanimous opinion of educators, 
it is necessary that the State attempt to equalize the educational opportunities in the 
various counties of the State. In a State such as Arizona this is possible only by the 
use of a State fund which will be distributed to the various counties according to their 
educational needs rather than on the basis of their taxable wealth. 

Diagram No. 4 shows that the school revenues provided by the State are gradually 
decreasing in proportion to the total school revenues. As the expenditures for school 
purposes increase, as they must of necessity do, in the next few years, there will be 
an increasing tendency for the revenues derived from State sources to decrease in pro- 
portion to the total school revenues. The Financial Code provides the minimum ap- 
propriation for school purposes but leaves the Legislature free to make this appro- 
priation as large as possible. We think that in the years to come the Legislature will 
probably find it advisable to increase the amount of its appropriation for the State 
School Fund. 

It is doubtful whether the educational interests of the State are furthered by the 
Special appropriation for vocational education. We think it preferable that the 
funds appropriated for educational purposes by the Legislature be placed under the 
control of the State Board of Education without limitations on their use. We believe 
that if the present amount of the appropriation for vocational education was added 
to the general appropriation for State School Fund so that the State Board might 
use it for whatever purposes it sees fit that better results would be obtained. It is 
our opinion, based on our survey of present conditions that vocational courses have 
been established in some cases which are bej^ond the needs of the schools where es- 
tablished and that an undue amount of attention has been given to these courses because 
of the fact that State aid could be obtained in their conduct. We do not oppose the 
idea of giving special aid to vocational courses, but we think it is undesirable that a 
definite amount be appropriated with the limitation that the State Board must use 
it for this purpose. We think that better results would be obtained if the State Board 
was left free to use such an amount to further courses of whatever nature they see fit 
in any schools where they see the need of such special aid. 

In the discussion of the reorganization of the Office of the State Superintendent 
of Public Instruction and of the State Board of Education, we have suggested that 
the Office of the State Director of Vocational Education be abolished and that a 
Supervisor of Vocational Education be appointed in the Office of the State Superin- 
tendent of Public Instruction. In conformity with this recommendation we recom- 
ment that the special appropriation for vocational education be discontinued. 

County Revenues. 

The School Laws of the State provide that the Trustees of common school districts 
and the Boards of Education of high schools shall file with the County Superintendent 
an itemized statement of the amount of money needed for defraying for the ensuing 
year the expenses of schools over which they exercise control. The County Superin- 
tendent from these estimates determines the amount of funds needed for the schools 

42 



as a whole and after deducting the amount to be obtained from the State Fund de- 
termines the remainder which must be obtained from County and District taxes. 
The law authorizes him to determine the amount of the County school tax with the 
limitation that the County school tax must produce an amount which is not less 
than $45.00 nor more than $80.00 per school capita. 

Relation of County Superintendent to County Taxes. 

It will be seen that the County Superintendent has authority with reference to 
the amount of the revenues to be raised by local taxation. He does not, however, 
have any discretion with reference to the total expenditures to be made by the rural 
districts and he must levy sufficient taxes to secure the minimum amount which the 
law requires shall be apportioned to each school. Diagram No. 4 shows that the 
amount of revenues received from county sources is gradually decreasing in propor- 
tion to the total amount of school revenues. We noticed that the revenue received 
from the State Fund shows the same tendency, which means that there is an increas- 
ing amount of revenue being obtained by special district taxes. This denotes what is 
usually regarded as an undesirable tendency in school finances. 

We think one of the chief weaknesses of the present plan is that the County Superin- 
tendent does not have control of the expenditures to be made by the local districts. 
If the plan of County organization which we have recommended in Section I of this 
report be adopted the County Superintendent will be responsible for preparing an 
estimate of the expenditures for each school in the county and these estimates will 
need to be approved by the County Board of Education. If this plan is followed 
it will be possible for the County Superintendent and the County Board to exercise 
more effective control over the amount of the school revenues to be secured by countj^ 
taxation and from special district taxes. We believe that if such a plan of organization 
is effected that the undesirable tendency shown in Diagram No. 4 can be corrected. 

The Reserve Fund. 

The school laws provide that the County Superintendent shall apportion the 
Reserve Fund as follows: 

"Whenever a school has been maintained in any common school district 
or high school district for a period of five months and it shall appear that 
the average daily attendance is greater than it was during the preceding 
year, the county superintendent shall apportion to said district out of the 
reserve fund, so much of said fund as said district is entitled to under the 
provisions of this chapter; provided that if the ainount of money in the reserve 
fund is insufficient to meet the demands of all the districts showing an in- 
creased attendance over the preceding year, then said reserve fund shall be 
apportioned pro rata among the several districts entitled to the same; 
provided, that in no case shall the apportionment from the reserve fund on 
account of increased attendance be a greater pro rata than the regular 
apportionment for the same year; provided, further, that if at the end of any 
school year there remain any part of the reserve fund unexpended, then the 
county superintendent shall place said remaining portion in the County 
School Fund and apportion the same in the usual manner of apportioning 
the County School Fund," 

In some cases the County Superintendents have failed to follow the law in that 
they have failed to transfer the balance of the reserve fund to the general fund and to 

43 



apportion it accordingly. We have called attention to this fact in Section III in 
connection with the accounting records of the County Superintendent and we have 
designed accounting forms which we think will facilitate the carrying out of the 
provisions of the law. 

Revenue from Special Taxes. 

The school laws of the State provide that 

"The County School Superintendent in making his estimate shall estimate 
whether or not his estimate will produce the amount of money asked for by 
any Board of Trustees of the common schools or Boards of Education of the 
high schools, and if not, he must estimate the additional amount needed for 
such district or districts and certify same at the time of certifying to his es- 
timate. The board of supervisors of each county shall annually, at the time 
of levying other taxes, levy a school tax of a rate not less than a rate sufficient 
to raise the said minimum amount of money, and in addition a rate on the 
property of any district or districts in which an additional amount has been 
asked for; said tax shall be added to the county tax and collected in the same 
manner. That portion levied for county school purposes shall be paid into 
the county treasury to the credit of the County School Fund for the support 
of the common schools and high schools. Such additional portion as has 
been levied for school purposes in a particular common school or high school 
district shall be paid into the school fund of such district." 
As we have previously mentioned there is a tendency at the present time for the 
revenue raised by district taxes to increase in proportion to the revenue raised by county 
and state taxation. We think this tendency to be an undesirable one, especially 
since the increase in these revenues is due in most cases to the increase in disburse- 
ments which are determined by the local board and are not subject to the control 
of the County Superintendent. We think the County plan of organization which is 
recommended in this report will tend to check this undesirable tendency. 

Apportionment of School Funds. 

The Financial Code provides that after making the necessary allowance for the 
payment of all amounts made payable from the appropriation for the State Board 
of Education, authorized in the General Appropriation Bill, the said Board of Educa- 
tion shall apportion the remainder to the several counties of the State, pro-rating the 
same on the average daily attendance in the common and high schools in each county, 
as shown by the records of the State Superintendent of Public Instruction for the 
preceding year. Such apportionments shall be made on the second Monday in July, 
October, January and April of each fiscal year and shall be, as nearly as may be de- 
termined, equal to one-quarter of the above named amount. 

The school laws of the State provide that the County School Superintendent of 
each county must apportion all moneys accumulating to the credit of the County 
School Fund, whether from appropriation received from the State Treasurer, county 
tax levy, or other sources as follows : 

(a) He shall apportion to every rural school district maintaining a one room or 
two room school a sufficient amount to maintain such school in a credit- 
able manner for a minimum term of eight months; provided that the appor- 
tionment to any one room rural school shall not be less than Fifteen Hundred 
Dollars, and that the apportionment to any two room rural school shall not 
be less than Three Thousand Dollars. 

44 



(b) After deducting the amounts required in (a) from the total amount of the 
County School Fund, the remainder shall be pro-rated among the several 
common school and high school districts in his county (not provided for in 
(a) on the basis of the average daily attendance in each common school 
and high school district as shown by the records of the county superintendent 
of schools for the preceding school year. 
The foregoing methods of apportioning the school funds we believe to be satis- 
factory, with the exception that we suggest the desirability of apportioning these 
funds on the basis of the aggregate attendance instead of the average daily attendance. 
This procedure we recommend in order to encourage each district to maintain as long 
a term of school as possible. It is the intent of the law that all districts should main- 
tain a term of school of at least eight months in length, but we find that some schools 
do not do so. Also we find that some schools maintain a nine months term instead 
of the minimum of eight months. It is our thought that if the school funds are 
apportioned on the basis of aggregate attendance this will tend to increase the length 
of the school term. 

B. Disbursements. 

Classification of Disbursements. 

For the purpose of the present discussion the disbursements of school revenues 
may be classified as follows: 

(1) General Administration. 

(2) Buildings and Equipment. 

(3) Teachers' Salaries. 

(4) Text-books. 

(5) Supplies and Miscellaneous. 

Genehal Administration. 

Insofar as the elementary and high schools of the State are concerned the ad- 
ministrative expenses consist primarily of the following: 

(1) Expenses of the Office of the State Superintendent of Public Instruction. 

(2) Expenses of the Office of the County Superintendents. 

(3) Expenses of the Office of City Superintendents and of principals of high 
schools. 

As previously stated, the expenchtures of the Office of the State Superintendent 
of Public Instruction are at present reduced to the minimum amount consistent with 
efficient service. In fact, it is our opinion that this Office should undertake additional 
responsibilities as suggested previouslj^ in this report and if these additional respon- 
sibilities are undertaken it will be necessary to increase the expenditures of this Office. 
We think, however, that this increase of expenditures will result in the reduction of 
expenditures for the school system as a whole and will also result in an increase in 
the efficiency of the public schools. In judging the expenditures of the office of the 
State Superintendent, one should compare these expenditures with the total expendi- 
tures for elementary and high schools, since this office acts as the executive head 
of the public schools of the State. It is apparent that an increase in the efficiency of 
this office should result in an increase in efficiency of the school system as a whole. 
In Section IV of this report a comparison of the expenses of the State Superintendent 

45 



of Public Instruction with the total expenditures for school purposes is made and it 
can be seen by reference to these statistics that the ratio of these expenses to the 
total expenditures is very small. (See Diagram 5.) Even if the Office of State 
Superintendent undertakes the additional responsibilities which are recommended 
in this report, with the consequent increase in expenditures, this ratio will still be 
very low. 

We think the expenses of the Offices of the various county superintendents are 
very reasonable in amount. In all cases the county superintendents were anxious 
to keep the expenditures of their office to the lowest minimum possible and we found 
no evidence of extravagant expenditures. 

In the discussion of the reorganization of the Office of the County Superintendents 
we have recommended that in all cases there be an Assistant Superintendent who would 
act as Business Manager of the office and Secretary to the County Board of Educa- 
tion. In some counties the appointment of this Assistant will not increase the present 
expenditures. In those counties where the County Superintendent now has no 
assistant the expenditures of this office will be increased by the addition of an Assistant 
Superintendent. We feel quite sure, however, that the salary of this assistant will 
be more than compensated by the savings which will result from a more efficient 
administration of the financial affairs of the county which will result from the re- 
organization which we have recommended. 

We have taken particular pains to make the accounting methods and financial 
procedures which are to be carried out in the Office of the County Superintendents 
as simple as possible so as to reduce the clerical cost of these Offices to the minimum. 
We think that the City Superintendents of Schools and the Principals of high schools, 
as a rule, are conducting their offices in an economical manner. In a few cases it 
appeared to us that the clerical force of the office was larger than necessary but these 
were the exception rather than the rule and even in the cases which we have in mind 
the excessive costs were by no means large. We think that if a County Board of 
Education is organized, with the duties which we have recommended in this report, 
that the clerical work required in the office of City Superintendents and Principals 
of high schools will be greatly reduced, with a consequent reduction in the expenses 
of these offices. Although the savings thus effected will probably not be large, de- 
sirable results will be obtained from the reduction of this clerical routine, since the 
superintendents and principals will not be required to devote so much of their time 
to work of this nature and will consequently have more time to devote to the super- 
vision of their schools. 

Buildings and Equipment. 

At the present time the local Board of Trustees has entire control over the con- 
struction of buildings and the purchasing of equipment. We think that the present 
plan is exceedingly undesirable. In our inspection of schools buildings we found 
many varieties and types. Hardly any two buildings were constructed in the same 
manner. In many cases it was very apparent that the buildings were poorly con- 
structed to serve as school buildings. Even the new buildings were often constructed 
in such a manner as to not only make poor use of space but also in many cases were 
poorly lighted and poorly ventilated. In some cases buildings were constructed 
which were entirely too large to meet the needs of the present or the reasonably 
expected needs of the future. We think this situation is due primarily to the fact 
that the construction of buildings is left entirely to the local Board, which is in- 
competent to decide on the type and size of buildings needed. 

46 



We recommend that the State Board of Education have prepared standard designs 
for school buildings and that all buildings must be constructed in accordance with 
these designs. These designs should be sufficiently flexible so that the needs of various 
communitites will be met. The plans for all buildings should be submitted to the 
office of the State Superintendent of Public Instruction for approval. All contracts 
for the construction of buildings should be let by the County Board of Education 
and these contracts should receive the approval of the County Superintendent of 
Schools before being submitted to the Board. 

We found a great variety of equipment in the various schools which we visited. 
For instance, desks of various types were purchased by different schools. Some of 
these were plainly ill-adapted for school use. The local Boards purchased these 
desks from different companies, each Board making their purchases independent of 
the purchases of other Boards. We recommend that the State Board of Education 
determine upon standard types of desks which can be used in the schools of the 
various counties; that the State Board secure contracts from dealers to furnish these 
desks at stipulated prices and that a list of the approved dealers, with the contract prices, 
be provided to County Boards of Education, and that the Boards purchase all desks 
from these approved dealers. We think that by this means a considerable saving can 
be made in the purchasing of school desks, since no doubt dealers will agree to quite 
reasonable prices in order to be able to obtain the trade of all the schools of the State. 

A similar plan may be followed with reference to other school equipment, such as 
teachers' desks and chairs, book cabinets, et cetera. 

Teachers' Salaries. 

At the present time teachers are employed by the local Boards of Trustees and these 
Boards determine upon the salaries which should be paid. The present salary scale 
for teachers in the State compares quite favorably with that paid by other states. 
(See Table 7.) 

We think it quite desirable that the present standard of teachers' salaries be main- 
tained and feel that no better investment can be made of school funds than in the se- 
curing of efficient teachers. We feel, however, that the local Boards are not com- 
petent to select teachers and that at the present time inefficient teachers are often 
selected, which results in an uneconomical expenditure of funds. 

We also think that the teachers' services are often inefficiently used, due to the 
lack of proper supervision. We think that if the County Unit plan of organization is 
established, so that teachers will be selected by the County Board upon the recom- 
mendation of the County Superintendent, and that the County Superintendent be 
relieved of office duties so that he can properly supervise the work of the rural schools, 
that the present situation will be corrected. 

Text-Books. 

At the present time text-books are selected and purchased by the State Board 
of Education. These books are paid for from the State School Fund. A local de- 
positary is maintained at Phoenix under private control. The local Boards in each 
county submit their requisitions for books to the County Superintendent, who forwards 
these to the State Superintendent of Public Instruction, who in turn transmits them 
to the State depositary. The depositary secures the books from the publishing 
companies and forwards them to the districts which have requisitioned them. In 
the case of orders from individual districts of a sufficient size the publishers are in- 

47 



structed to ship direct to the districts. The County Superintendents maintain a 
small supply of books in their office and satisfy the needs of districts for small orders 
from this supply. 

We think the foregoing procedure requires an unnecessary amount of clerical work 
and often results in delay in getting the books desired. It also necessitates the paying 
of a certain compensation to the State depository, which we think unnecessary. We 
recommend, therefore, that the following procedure be adopted: 

(a) That the State Board of Education adopt text-books to be used and contract 
with the publishers for same. 

In making these adoptions, we think that the State Superintendent of 
Public Instruction should be authorized to appoint committees who would 
recommend the various texts to be adopted. These committees, we think, 
should be selected from the teachers of the State who are teaching the sub- 
jects for which texts are to be selected. 

(b) That the adopted texts and the contract prices be sent to the County Boards 
of Education and that they be permitted to purchase the books needed for 
their county direct from the publishers. 

(c) That the publishers invoice the County Boards for these books and that 
these invoices be paid from the County School Fund. 

(d) That the teacher in each district, or the principal, or superintendent where 
such exists, shall submit requisitions to the County Superintendent at a 
stipulated time each year and that these requisitions be used as the basis 
for the purchase to be made by the County Board. 

(e) That satisfactory facilities for taking care of the books be provided in each 
school. We found in many cases that the books were stacked on open 
shelves or piled in vacant ante rooms and little or no precaution taken to 
safeguard them. We recommend that a locked cabinet be maintained 
in each school for safeguarding the books and that the County Superintendent 
of Schools be authorized to have such a cabinet installed where it does not 
exist, and the cost thereof charged against the district fund. 

(f) That the State Board of Education prescribe rules and regulations under 
which books are to be issued to the students, and that the County Superin- 
tendent of Public Instruction be responsible for enforcing these regulations. 

At the present time texts are adopted only for the elementary schools. Each high 
school is left to adopt the text which it desires. We recommend that before high school 
texts can be sold in the State that thej^ be submitted to the approval of the State Board 
of Education and passed upon by a committee appointed by the State Superin- 
tendent of Public Instruction to examine them. It is our thought that by this means 
an approved list of high school texts, which would probably contain three or more 
texts for each subject, would be prepared and submitted to the high schools. This 
would prevent the sale in the State of high school texts which are of inferior grade. 
The State Board should also require the companies offering these texts for sale to 
contract to provide them at what is thought to be reasonable prices. The high school 
texts should be purchased through the County Board of Education in the same manner 
as is recommended for elementary texts. The cost of these texts should be charged 
to the district in which the high school is located. 

The present State Board of Education has given considerable attention to the 
handling of text-books and the teachers and school officials report that considerable 

- 48 



improvement has been made in recent years. There are certain weaknesses inherent 
in the present plan of handhng text-books, however, and we tliink that the aboHtion 
of the State depository and the purchase of the texts by the County, Board would 
tend to eliminate many of the present difficulties. We also think that if the text- 
books are charged to the counties and districts the local school officials and teachers 
will feel more responsibility in properly caring for them. 

Supplies. > 

At present all supplies are purchased by the local Board of Trustees. We think 
that a considerable saving can be effected and that better supplies will be secured if 
the supplies for each county are purchased by the County Board of Education. As 
previously stated, we think that the County Board should purchase the supplies not 
only of the rural schools but also of the high schools and city schools. In some cases 
it will be found expedient to delegate to the principals of high schools and superin- 
tendents of city schools the authority to make certain purchases. The County Board 
should grant this authority upon the recommendation of the County Superintendent. 
All supplies purchased will be paid for by warrant issued by the County Board of 
Education in response to invoices approved by the County Superintendent. These 
supplies will be distributed from the office of the County Superintendent to the 
various schools. The County Superintendent will make regulations with reference 
to the use and care of supplies. The actual purchase of these supplies should be 
made by the Assistant Superintendent, subject, of course, in all cases to the super- 
vision and approval of the County Superintendent. We feel that a very material 
saving will be effected in the cost of supplies if the foregoing plan is followed. 



49 



STATE OF ARIZONA 



SECTION III 
Accounting Records and Procedures 

Relation of Accounting to Financial Administration. 

It has long been agreed by business administrators that there is a very close 
relation between financial administration and accounting. This belief is evidenced 
b}^ the fact that in many business organizations the financial executive, who is usually 
termed the Treasurer, is the executive head of the Accounting Department or at least 
has the Accounting Department under his control. This situation has developed 
no doubt because of the constant use of the accounting records by the treasurer in 
the performance of his tasks. 

We believe that a similar relationship exists between accounting and financial 
control in school administration. Without complete and comprehensive records it 
is impossible to exercise effective control of financial operations. Without such 
records information is not available for the making of financial plans and financial 
planning is the essence of financial administration. Moreover after plans are made 
there is no means of judging the effectiveness with which they are enforced unless 
there be proper records of receipts and disbursements. To set up financial standards 
without, establishing records which will provide a means of checking these standards 
is as effective as preparing a time schedule without providing a watch with which 
to check the operations performed under the time schedule. 

Accounting Records of the Schools of Arizona. 

Our survey convinces us that the present accounting records and procedures of 
the public schools of Arizona are inadequate for proper financial administration. 
We think this inadequacy is due primarily to two reasons: 

(1) The inadequacy of the present system of organization for school adminis- 
tration, and 

(2) The inadequacy of the present accounting forms and procedures. 
The second condition is largely the outgrowth of the first. 

In the following pages we will discuss and illustrate; 

(1) The weaknesses of the present accounting records and procedures. 

(2) The records and procedures which we think should be adopted under the 
revised plan of organization which we recommend. 

Inadequacy of Existing Organization for Accounting Control. 

Absence of Centralized Control of Accounting Procedures. 

As previously stated, inadequacy of accounting methods now in use is to be at- 
tributed fundamentally to the failure upon the part of one central authority to pre- 

50 



scribe and enforce a uniform system throughout the State. Several instances were 
found of school officials who, though efficient in the keeping of accounting and statis- 
tical records, were prevented from eliminating apparent weaknesses because of the 
fact that they were beyond their control. We think a uniform system of accounting 
for the various units of the school organization is a prerequisite to the compilation of 
accurate statistical data from which it is possible not only to make comparisons and 
observe trends, but also of exercising control over units in the school system. 

Data for the entire State cannot be more accurate than the data of individual 
units within the State. As long as the accounting practice of County units remains 
unstandardized and subject in the main to notions of the individuals responsible 
therefor, who may or may not have knowledge of effective accounting procedure, 
the entire accounting system of the State schools will tend to fall short of its objectives. 

The fact that several attempts have been made to introduce throughout the 
State, uniform records and report forms with but indifferent success is evidence of 
the point we wish to make here. At present there is no central authority within 
the State who can introduce, install and enforce standard accounting methods. 

Domination of District Boards. 

Under its present plan of organization, the State School sj^stem is dominated to 
a considerable extent by the smallest, and what is characteristically its least effective 
unit, the district board of trustees. Not only does the district board issue all vouchers 
covering expenditures within the district, but the law specifically states that county 
superintendents shall issue warrants for all vouchers in the order in which they are 
received. Warrants when presented to county treasurer must either be paid or 
registered; in the latter case draw interest at six or eight per cent. As a result of 
this system overdrafts upon district funds occur frequently. The tendency is to regu- 
late expenditures by comparison with district budgets rather than with actual receipts 
into district funds. Boards often do not know what funds are available and often 
do not keep records with either receipts or disbursements other than that shown 
by voucher stubs. In some cases the county superintendents advise the district 
boards with reference to the funds available and make suggestions to them with 
reference to the warrants which should be issued. The law does not require that county 
superintendents do this, neither does it require that the district boards follow the 
suggestions of the superintendents. 

Loss Because of Interest Payments. 

Under the present law registered warrants draw interest at either six or eight 
per cent and such interest must be paid by the taxpayers. School warrants prove an 
extremely attractive investment to banks because they are often able to obtain them 
at a discount and therefore receive not only the discount, but also the interest. We 
think if effective accounting methods were established so that the amount of money 
available in each fund was known at all times by those who were responsible for 
drawing warrants that a considerable saving might be made by eliminating some of 
the interest charges which now accrue on these warrants. 

Another source of loss arises from the fact that districts sometimes carry over 
a large cash balance at the end of the fiscal year and permit this money to be idle for 
several months drawing little or no interest. In some cases this balance has been 
built up by districts in order that it might be used to cover the period between the 
close of the school year and the apportionment of the taxes for the following year. 

51 



Although considerable advantage may be gained by the district using the balance 
in this manner, it is doubtful whether it is the intent of the law that such practices 
be followed. Although it is probable that such balances do not exist frequently, it 
is thought worth while to call attention to their existence. 

Need for Accurate Budgets. 

The foregoing conditions point to the necessity for accurate estimates of expen- 
ditures which will be based upon the careful study of what a district needs and made 
by someone qualified to judge what these needs should be. The inadequacy of the 
existing organization appears again here. Accurate and judicious estimates of ex- 
penditures, allowance for tax delinquencies and the regulation of actual expenditures 
to keep within the budget would tend to eliminate overdrafts and do away with 
both the payment of interest upon warrants and the accumulation of unremunerative 
district funds. 

Another consequence of the present system of handling expenditures is the use of 
vouchers as security for loans. It is found that in some districts vouchers are issued 
to banks when it is known that money is not available in district funds. Districts 
consequently are required to pay interest on such vouchers, and the problem becomes 
sinlilar to that of registered warrants. According to the records of the State Superin- 
tendent most districts have not resorted to this practice, but in a few cases amounts 
of considerable size have been spent upon interest in a single year, and it is thought 
that this problem is of sufficient significance to require consideration. 

Need for Checking of Accounts. 

Under the present plan records of expenditures should be available from three 
sources; district boards, county superintendents and county treasurers. We find 
that there is no regular procedure for checking one set of accounts against another, 
other than that performed by the State Examiner in examining the accounts of the 
county superintendent and the county treasurer. We do not think that it is his 
practice to check the accounts of these two officei's in detail, but only as to the major 
balances. Discrepancies frequently exist between the records of the county Treas- 
urer and the county superintendent, due largely to an amount of outstanding unpaid 
warrants. The annual reports of the county treasurer and the county superintendent 
seldom agree as to the amount of expenditures, and at present the State Superin- 
tendent has no effective means of knowing whether the discrepancy is due to out- 
standing warrants, outstanding vouchers or other causes. In some counties we find 
that refunds of school, poll and property taxes are ordered by the board of super- 
visors and the county superintendent receives no report of such refunds. It is recom- 
mended that such a report be made regularly to the county superintendent so that 
he may have a correct record of expenditures from district funds. 

Vouchers issued and outstanding, of which no report is made to the county superin- 
tendent result in discrepancies between the records of the county superintendent 
and those of the district boards. This prevents a check between these records unless 
the county superintendent receives a report of all vouchers issued, and we do not 
find any systematic procedures for providing for such a report. 

Difficulty of Securing Accurate Data from District Boards. 

It is required that a county superintendent compile data upon district expenditures 
and receipts from annual reports submitted to him by district boards and not from his 
own accounting records. When it is realized that many districts keep no record 

52 



of expenditures other than voucher stubs; that others keep no records at all; that 
in small rural districts correct accounting is not likely to be found, the need for re- 
organization in the centrahzed units of control is apparent. The county superintend- 
ents in most cases reheve the difficulty somewhat by making their reports to the 
State Superintendent from their own records and ignoring in large part the reports 
received from district boards. Since this procedure is found necessary under the 
present plan, it suggests the desirabihty of eliminating all accounting by district 
boards and centrahzing the accounting in the office of the county superintendent. 

Desirability for a Broader Conception of the Functions of 
Accounting Records. 

We think it desirable that a broader conception of the function of accounting 
records be developed throughout the school organization. We find that in most cases 
records are kept purely upon a book-keeping basis and primarily for the purpose of 
arriving at balances. It is thought that the function of accounting in most cases 
ceases with the arrival at total receipts, total expenditures and balance on hand. 
Accounting has been rarely thought of as an aid to administrative control. In but 
few cases do we find a departmental classification of expenditures with a view toward 
arriving at an itemized departmental cost. In very few cases has it been thought 
worth while to keep inventory records of supplies which will show the consumption 
of supplies by departments or even by schools. 

It is also doubtful if full use has been made of the records which have been kept. 
This is to be explained partly by the fact that records have often been kept by persons 
who are not trained in accounting, and partly because of the failure to conform to 
standard forms and procedures. It is quite difficult to compile significant data 
from the reports of county superintendents upon various items of school costs for the 
entire State when individual reports vary both as to form and classification. Quite 
frequently we found that the standard form of report which had been prescribed had 
not been used and another form had been substituted which could be articulated 
more easilj^ with the accounting records kept by the one responsible for making the 
report. This fault is not due to the inefficiency of any particular individual, but 
is attributable to the lack of coordination and centralization of authority in the present 
plan of school organization. 

Illustration of the Results of Decentralization. 

There are numerous illustrations of the undesirable results of the present plan of 
decentralized control, for instance the State Department of Education has prescribed 
a standard form of voucher available for use by all districts, but it has no effective 
means of enforcing its use. As a result the standard form is used by some districts, 
while others have discarded it and adopted other forms which they think more suited 
to their needs. Some of the large urban districts believe that the standard form is 
not adapted to their needs and have consequently devised their own forms. As a 
result, some county superintendents receive vouchers of various types and not only 
is the handling of vouchers more difficult, but the proper classification of vouchers for 
filing purposes is rendered more burdensome. If standard voucher forms were used 
by all districts, the handling of vouchers as well as their filing for reference purposes 
would be greatly expedited. 

Another illustration of the result of decentralization is afforded by the forms used 
for submitting the annual estimate of expenditures which the law requires that all dis- 
tricts submit to the county superintendent of schools. No standard form of sub- 

53 



mitting these estimates is prescribed, and either the boards submit their estimates 
on forms of their own choosing or they use those which are recommended by the 
county superintendent. In one or two cases we found that the county superintendent 
had prescribed forms which were designed prior to the adoption of the present form 
of the superintendent's annual report, and as a result the classification of expenditures 
found on the estimates is not the same as that called for by the superintendent's 
report. This results in considerable inconvenience, particularly on the part of the 
large school districts. If standard forms for the submission of estimates were issued 
by a central authority which would see that they correlated with the accounting 
records and reports, this difficulty would be eliminated. Many other illustrations 
of the undesirable results of the present plan of decentralization were found by us 
during our survey. 

Need for Competent Book-keepers. 

Because of the present decentralized organization, it has been found impossible 
to secure properly trained book-keepers in many cases. In some counties the county 
superintendent is required to keep his own records, and it is not expected to be that 
he should be a qualified book-keeper. In the rural districts the keeping of records 
devolves upon the clerk of the board and in most cases he is untrained in book-keeping 
procedure. It is apparent that it is not to be expected that the rural districts can 
select a clerk who is so trained. It is only by a centralization of accounting control 
that it can be expected that accounting records can be placed in competent hands. 
A business concern spending less money than is spent for educational purposes in the 
smallest county in Arizona would not hesitate to employ trained clerks or book-keepers 
to keep their accounting records. In the compilation of cost figures and other statis- 
tical data relative to educational conditions in Arizona is considered of value, tech- 
nically trained help should be provided to facihtate such compilation. It is unecon- 
omical to collect data which will never be used or which is compiled from records that 
are known to be inaccurate. Books kept by a clerk who knows nothing of book- 
keeping or statistical procedure are not apt to provide accurate information. It is 
also uneconomical to have a school executive such as a county superintendent or a 
city superintendent to do his own book-keeping and statistical work. A superin- 
tendent's salary should not be spent upon a man who is occupied with clerical work 
a considerable part of his time. A superintendent is paid to supervise schools, not to 
keep books. 

Other Weaknesses in Present System. 

Although we do not desire to appear unduly critical of details, we think it desirable 
to touch briefly upon other administrative and accounting practices now in existence 
which should be corrected. The principle of double entry book-keeping has been 
largely neglected in the school accounting of Arizona, and the preparation of trial 
balances to check entries has been, therefore, impossible. There has been no standard- 
ized classification of accounts by county treasurers, nor has there been any uniform 
method of reporting receipts and balances to county superintendents. In some 
cases the law which requires that treasurer notify county superintendents of all amounts 
in county funds immediately upon the receipt of apportionments from the State fund 
has not been uniformly complied with. 

There is no regular report made to the county superintendent either upon warrants 
paid or upon interest paid on registered warrants although this information is quite 
valuable to county superintendents. There is evidence that interest moneys upon 

54 



warrants and upon sinking funds credited to districts have not been carefully handled. 
In some cases the practice has been followed of crediting interest to the county fund 
which properly should be charged or credited to district funds. This is obviously 
an inequitable method of handling interest. 

Duplication exists quite frequently, although in the getting of statistical data 
it has been decreased to a considerable degree during the past year by introduction of 
new report forms. There remains a considerable amount of detailed data, the com- 
pilation of which can be simplified by changes in the report forms and procedures 
which are outlined in subsequent pages. 

Throughout the entire school organization there has been insufficient attention 
paid in the keeping of accounts to show the source of money received. It is important 
to know not only the amount of money available, but also the source from which it 
comes. Heretofore there has been no record kept in the accounts of the State Superin- 
tendent as to the amounts received in the State fund from various sources. Appor- 
tionments have been based simply upon the statement of the State Treasurer as to 
the amount of money available. Likewise in the accounting of county superintendents 
there has been no uniform classification of receipts as to sovu'ce, i.e., state, county or 
district. Such a classification would provide significant data as to the i-espective 
parts played by the State, county and district in financing education. 

The methods of handling the county reserve fund, the use of which is prescribed 
by law, differ as between counties. The law states that the reserve fund shall be used 
for accommodation schools and any balance in the funds shall be distributed to counties 
showing an increase in average daily attendance. The annual report form of the 
county treasurer shows no separate accounting for this fund, and there is little uni- 
formity in the method by which it is accounted for by the various counties. Proper 
accounting precedure for the county reserve fund will be suggested in subsequent 
pages. 

PuEPOSE OF Foregoing Discussion. 

The .foregoing critical survey of the existing system for accounting control is 
intended to accomplish two things; 

(1) To show clearly the impossibility of obtaining an efficient and standardized 
administrative control in such a decentralized type of organization as that 
now maintained for the administration of the public schools of the State. 

(2) The urgent need for concentration of authority in the State Department 
of Education and in the county superintendent. 

If accurate data is to be obtained it must come from the records of county super- 
intendents equipped to keep accurate account of expenditures and not from district 
boards which usually are not competent to prepare and submit such data. 

We desire to emphasize that the weaknesses in the present accounting methods 
which we have suggested in the preceding discussion are not the result of the in- 
efficiency of any particular members of the present school organization, but is the 
result of the organization itself. We found uniformly that school executives felt 
the need for accurate accounting records and that in practically all cases they were 
doing their best to provide such, in fact in many cases we thought that the county 
and city superintendents were devoting too much attention to this problem in pro- 
portion to the time devoted to the supervision of their schools. We have been quite 
emphatic in our criticism because we feel the urgent need of bringing the present 

55 



situation to the attention of those who are responsible for the estabUshment of the 
school organization of the State. 

The remainder of this section of the report will be constructive and will consist 
largely of recommendations as to accounting reports, forms and procedures, together 
with instructions as to how these forms should be used. The accounting procedure 
recommended is built around the county superintendent and is designed to centralize 
accounting control in the State Superintendent of Public Instruction and the County 
Superintendent of Schools. 

Accounting for Office of State Superintendent. 

Recommended Records. 

We think that the operations of the Office of the State Superintendent of Public 
Instruction is of sufficient significance to make desirable the maintenance of a complete 
record of revenue receipts and disbursements in this office. Consequently we recom- 
mend that Form A be adopted with a view towards maintaining in the office of the 
State Superintendent a detailed record and classification of all expenditures and 
apportionments. We think this record is needed for administrative purposes. 

Form A is designed with two objects in view: 

(1) That the State Superintendent may at all times have a record of disburse- 
ments and receipts properly classified as to purpose and source respectively. 

(2) That the records of the office of the State Superintendent will articulate 
with the records of the Secretary of the Budget which will facilitate the 
drawing up of the regular monthly reports of expenditures called for by 
that executive. 

It is desirable that there be a centralized control of the expenditures of all the 
State departments and we commend the efforts of the Secretary of the Budget in that 
direction and think that benefit can be obtained from the control records which he 
is developing. It is equally important, however, that a complete record of expendi- 
tures be kept by each unit which has control over them. As long as vouchers issue 
from the office of the State Superintendent of Pubhc Instruction, and there is no cen- 
trahzed financial control outside that department, it is essential to effective adminis- 
trative control that accounting records be maintained by the office of the State Super- 
intendent, for responsibility for expenditures rests in that office. 

The use of Form A by the office of the State Superintendent will in no way inter- 
fere with the present plans for centralized control of the records of the various depart- 
ments. Its use will not require more labor than does the use of the present records, 
and it will not be necessary to have one skilled in book-keeping technique to maintain 
it. On the other hand it will give the State Superintendent a more thorough and de- 
tailed statement of financial condition than is now available, and will encourage 
and facihtate a thorough administrative control of the expenses of the office of the 
State Superintendent of Public Instruction. 

Accounting Procedure for the Office of the State Superintendent. 

The following instructions explain the method of maintaining the records recom- 
mended for the office of the State Superintendent : 

Two entries shall be made for every expenditure, one being in the column indicating 
the purpose for which the expenditure was made, the other in the column headed 

56 



"Total." It will not be necessary to make double entries for apportionments to coun- 
ties. By making the double entry it will be possible to check possible errors at the 
end of each month. Care should be used to see that each expenditure is entered in 
its proper column. Columns 5-12 inclusive, excepting Column 11, should be self- 
explanatory. Items which will not properly fall in any other column should be entered 
in Column 11. An illustration is the contribution to the National Educational 
Association which occurs but once annually. It should be noted that all items included 
in Columns 5-12 are for administrative expenses of the office of the State Superintend- 
ent, and are included in the uniform classification adopted by the State Department 
of Arizona. Rather than discuss here each item in the classification we refer to the 
Book of Instructions for Classification of Expenditures and urge that the person 
in charge of books in the office of the State Superintendent make a careful study 
of those instructions which apply to the items contained in the form here recom- 
mended. 

All expenses of the State Board of Education, of conducting institutes, for printing 
and publications and expenditures for pensions and text-books will be entered in 
Columns 13-17 inclusive, the classification in these columns and the procedure here 
being no different from that in use until recently. Cost of printing the school laws 
should be entered in Column 15. It is not necessary to segregate an expenditure 
which occurs but once in two years. 

Columns 1-4 inclusive should require no explanation. Column 4 is new and is 
inserted to facilitate and insure accuracy in the compilation of monthly report sent 
to the Secretary of the Budget. "Key Number" refers to the number assigned to 
each expenditure in the Book of Instructions referred to above. The book-keeper 
should become familiar with the numbers for all expenditures and should enter 
each at the time the entries are made for expenditures. The compilation of the monthly 
report to the Secretary of the Budget will then be greatly facilitated, and accuracy be 
promoted. 

Column 3 is self-explanatory, its purpose being to show to whom salaries are 
paid, and for what purpose other expenditures are made. 

Columns 19-23 concern only receipts into the State school fund and apportion- 
ments made from the fund to the counties. All receipts with the exception of the 
$25.00 per capita school tax are to be entered in Column 21. These receipts will come 
from interest on loans, rentals, forest fees, fines and sales of text-books, and toll 
roads and ferries. It is recommended that regular reports of receipts from these 
sources be obtained from the State treasurer, and entries made in Column 21 at regu- 
lar intervals. But one entry will be required in Column 22 during the year, when the 
amount to be received from the State per capita levy is fixed. 

All apportionments to counties should be entered in Column 23, and the sugges- 
tion is added that a separate record of apportionments classified by counties and 
extending over a period of years might be found valuable. 

It should be noted that totals of Columns 21 and 22 less totals of Columns 18 and 
23 will give the balance available in the State fund at any time. It is recommended 
that column totals be carried forward from page to page and that all columns be 
totalled at the end of each month, showing total expenditures for that month and for 
the fiscal year to date. It will then be possible to make monthly checks of dis- 
bursements against budget appropriations. 

The classification of expenditures set up in Form A articulates with the form of 
the budget and also with the uniform State classification. It is sufficiently detailed 

57 



Accounting Form for Office of State Superintendent of Public Instruction 



Form A. 



EXPENDITUEES 



Date 
1 


Voucher 

No. 

2 


Explanation 
3 


Key 

No. 
4 


A-1 

Office 
Salaries 

5 


B-2 

Stationery 

6 


B-3 

Postage 

7 


B-5 
Telephone 

Telegraph 
8 


E.9 

Repairs 

9 


C-1 

Travel 

10 


M 
Contin- 
gencies 
U. of A. 

11 


D-12 

New 

Equipment 

12 


















































iwniu 

















































Form A- 


-Continued. 




















RECEIPTS 




Board 
' of 
Education 
r 13 


Institutes 
14 


Printing 

& 

Publications 

15 


Pensions 
16 


Text Books 
17 


Total 
18 


Date 
19 


Explanation 
20 


Receipts 

from 

Indirect 

Sources 

21 


Receipts 

from State 

School 

Taxes 

22 


Apportion- 
ments 
to 
Counties 
23 




































































ha 























58 



to permit the use of the records contained therein for purposes of administrative 
control, yet is quite as comprehensible, and will necessitate no greater labor cost 
than the system at present in operation. 

Budgetary Procedure for Office of the State Superintendent. 

The Executive and Business Management Division of the Office of the State 
Superintendent should prepare an estimate of the expenditures of the office for each 
biennial period. This estimate after being approved by the State Superintendent 
should be submitted to the State Board of Education for approval. After approval 
by the State Board it should be submitted to the Legislature in the same manner as 
are the estimates of the other State departments. 

The Executive and Business Management Division should prepare_a report each 
month showing a comparison of actual with estimated expenditures.'' This should 
be submitted to the State Superintendent and a summary for each quarter should be 
submitted to the State Board. 

Accounting for the County Superintendent. 

Centralization of Accounting Control for County. 

Accounting records of all county and district expenditures should be kept by county 
superintendents with a view towards centralizing accounting control and the control 
of expenditures. The annual report of the county superintendents should be compiled 
directly from the records of these executives for it is improbable that accurate data 
can be obtained as long as district records are the primary source of information. 
The following suggestions are made on the assumption that the county board will 
control all expenditures and that the present system by which district boards issue 
vouchers and the county superintendent is required to issue warrants therefor in the 
order of receipt will be abolished. 

Issue of Warrants. 

In the issue of school warrants we recommend the following: 

(1) That the county superintendent issue warrants only upon the presentation 
of itemized invoices. A technical exception to this rule will need to be made 
in the case of teachers' salaries. 

(2) That no warrant be issued for any purpose until there is satisfactory evidence 
that the service for which the warrant is issued has been performed or the 
commodity for which issued has been received by proper authority. 

(3) That all invoices be checked carefully as to amount and correctness. 

(4) That all warrants be made out in duplicate, the duplicate copy to be at- 
tached to the voucher upon which it is issued, and filed in the office of the 
county superintendent. 

If disbursements are to be effectively controlled by county superintendents 
we believe the foregoing requirements are necessary. 

The County Superintendent should file the dupHcate warrants by dis- 
tricts to facilitate reference thereto and it is suggested that three types of 
district warrants be used. These should be the same in size but distinguish- 
able in color, one type to be used for teachers' salaries, one for other main- 
tenance expenditures, and the third for expenditures out of building funds. 

59 



Simplicity of Records Recommended. 

Careful consideration has been given the problem of accounting records and 
procedures for county superintendents not only in order to secure those which would 
reflect good accounting practice but also iu order to secure those which are sufficiently 
simple so that their maintenance will not involve excessive costs. The records 
recommended are as simple as is consistent with the procurement of the necessary 
data. 

Objects of Accounting System Recommended. 

Since by far the greater part of all school expenditures will be made through 
the office of the county superintendent, our .recommendations are made with the 
purpose of securing the following objects: 

(1) To require the monthly balancing of the books and the checking of the records 
of the county superintendent against those of the county treasurer. 

(2) To enforce the use of uniform books of account in which will be entered all 
expenditures and receipts classified by districts. 

(3) To secure the classification of expenditures as to the purposes for which 
made and receipts as to their sources. 

(4) To facihtate administrative control and the compilation of useful data. 

The accounting records of the county superintendent are designed to permit an 
accurate accounting for the County School fund, the County Reserve fund, and Dis- 
trict Maintenance and Building funds. As the accounting forms for the county 
superintendent are explained it will be observed that they serve both financial and 
administrative purposes. From them can be obtained the information which ,is at 
present obtained from the annual reports of county treasurers and district boards. 
Financial data for the entire State will come from fourteen primary sources, the offices 
of the county superintendents. The diversification of the present system will be 
eliminated, the possibihty of error decreased and complete and accurate records pro- 
vided for. 

Form of Record for County Superintendent's Office. 

To insure simphcity it is recommended that all accounts be kept in one volume of 
which all except the last twelve pages should be ruled in Form B. Ten pages of the 
last twelve should be ruled in Form C, while the last two pages should contain Form D. 
Each of these three forms should occupy a double page. Records of common and 
high school district funds will be entered in that section of the Journal given over to 
Form B, the section being divided to allow several pages for each district. The ten 
pages ruled in Form C will be used for the county school fund while entries to record 
receipts and disbursements from the county reserve fund will be made in the last two 
pages, ruled in Form D. 

Accounting Procedure — Form B. 

It will be observed that Form B is divided into two parts, one for maintenance 
fund and the other for building. It will also be recalled that three types of warrant 
were recommended, one for teachers' salaries, one for other maintenance expenditures 
and the third for building expenditures. It should be noted here that the warrant 
numbers of the first two will be entered in column 2, and those of the third in column 30. 
Maintenance and building funds are separate and distinct from each other and are 
kept in Form B. All items having to do with building funds, either receipts or dis- 
bursements, will be entered to the right of column 29. All other entries will be made 
to the left of column 29, under the head of maintenance. 

60 



Maintenance Funds. 

We shall discuss first maintenance expenditures, classified into administrative, 
instructional, operating, repairs and upkeep, and miscellaneous; and further sub- 
classified on a functional basis, to show the precise purpose for which expenditures are 
made. The number of every warrant issued for teachers' salaries or other mainten- 
ance expense will be recorded in column 2 and the date on which issued, in column 1. 
The amount of the warrant will be entered first in the column indicating the purpose for 
which the expenditure is made, and secondly in column 21, headed "total." Column 
21 will, therefore, be a warrant register showing all maintenance warrants in the order 
issued. The total of column 21 should at all times equal the total of columns 3-20, 
inclusive. Should a discrepancy occur at any time between these two totals the error 
can be easily located and the correct entry determined from the file of warrants. Em- 
phasis should be placed upon the fact that two entries are made for every warrant 
issued; the omission of an entry will throw the columns out of balance and will be 
detected when columns are totaled and checked. 

Turning to the expense classification, under administrative expenses column 3 will 
include only salaries of administrative officials, comprising chiefly school superin- 
tendents, assistants and clerks. In column 4 will be entered all expenses incurred in 
the offices of administrative officials, such as stationery, supplies, postage, repairs, etc. 
Column 3 will include all expenses incurred in enforcing school attendance in districts 
having an average daily attendance of over two thousand. Compulsory education 
expense for all other districts is paid out of the county school fund, and is provided 
for in Form C. 

Under the heading "Instructional" all salaries of supervisors, principals and assis- 
tants should be entered in column 6. Salaries of all teachers will be entered in column 
7, while all expenditures for school supplies, including kindergarten and manual training 
and for supplementary textbooks will go in column 8. Taking operating expenses in 
order, all expenditures for janitor service, chiefly consisting of salaries and supplies, will 
be entered in column 9. Heat, light, power and water are combined in column 10, 
there being no particular purpose in segregating the four. Rent and insurance are 
classified as operating costs in preference to the existing classification as fixed charges. 
The classification used in Form B is upon a functional basis, its object being to show 
the purposes or objects for which expenditures are made. To classify rent and insur- 
ance as fixed charges is to depart from the functional basis without object. Miscel- 
laneous operating expenses which do not properly fall under headings 9-12, inclusive, 
are to be entered in column 13. 

Column 14-19, inclusive, should be clear. Expenditures for repairs and upkeep 
are segregated as between grounds, buildings and equipment. Column 17 will include 
salaries of librarians as well as expenses incident to the maintenance of libraries. 
Column 19 refers only to expenses incurred in transporting children to and from 
school. It does not include traveling expenses of school officials. In column 20 will 
be entered any expenses which do not properly fall elsewhere. There should be but 
little occasion to use this column as the classification provides for practically all 
expenditures for maintenance. It is suggested that the amount of interest paid on 
warrants be entered in column 22, and that a report be obtained at the end of each 
month from the county treasurer showing all interest paid, classified by districts. 
Entries can be made when this report is received, and are essential to bring the accounts 
of the county superintendent into balance with those of the county treasurer. This 
report will be discussed below. 

61 



All district tax refunds ordered by the board of supervisors and paid by the Treasur- 
er will be entered in column 23. Under the present system the county superintendent 
has no record of such refunds and it will therefore be necessary for him to receive a 
report of their amount from the treasurer. This information will be included in the 
monthly report of the treasurer to the county superintendent, heretofore mentioned. 
A record of the refunds is necessary to bring the two sets of books into balance. 

It should be noted that no double entry is made for tax refunds and interest on 
warrants, column 21 being used only to record actual disbursements or the face value 
of all maintenaance warrants issued. 

Illustrations may serve to clarify procedure. Suppose Warrant No. 218 for 
$30.00 is issued to pay a light bill for District 9. The bookkeeper will open the journal 
to District 9, enter the date in column 1, the warrant number, 218, in column 2, the 
amount $30.00 in column 10 and gain in column 21. After filing the duplicate warrant 
with the invoice, the accounting for the transaction will be complete. 

The procedure in accounting for receipts into the maintenance fund is analagous 
to that of handling expenditures, two entries being made for each item of receipts. 
The amount of all receipts will be entered in column 28, this column, therefore, serving 
much the same purpose as column 21 for expenditures. All receipts from the county 
school fund apportionments will also be entered in column 25, entries in this column 
being necessary only when apportionments are made to districts. Amounts received 
from district levies will be entered in column 26, entries being made at the end of each 
month upon receipt of the monthly report from the county treasurer. Miscellaneous 
receipts coming from no regular county district source will be entered in column 27. 
A total of columns 25, 26 and 27 should at all times equal the total of column 28, and 
if any discrepancy exists it may be easily traced. 

It is recommended that at the end of each month after all entries for receipts, 
refunds and interest have been made from the report of the county treasurer mentioned 
above and shown in Form E, all columns, 3-28, be totalled and checked for clerical 
error. Totals for the month and totals for the fiscal year to date should be entered. 
Ready comparisons can then be made with district budgets at monthly intervals, and 
expenditures can be restricted where in excess of the budget figures. By deducting 
the total of columns 21, 22 and 23 from that of column 28 the balance on hand at the 
end of the month may be obtained. This balance should be entered monthly. Should 
overdrafts upon district maintenance funds prove to be numerous, the addition of 
another column, numbered 29-a, in which entries are made whenever a district has a 
deficit or overdraft at the end of the month, would be justified. The use of red ink 
would thus be obviated, and balances aftd deficits clearly difi'erentiated. 

Building Funds. 

Accounting procedure for the building fund is in every respect similar to that for 
maintenance All warrants drawn on building funds will be entered in column 31, 
column 30 being reserved for the date of their issue. A functional classification of 
building expenditures is set up in columns 32-36, and should need no further explana- 
tion. AH capital expenditures not properly included in columns 32-35, inclusive, will 
be entered in column 36. Interest paid on building fund warrants, a report of which 
is obtained monthly, should be entered in column 38. 

As in the case of maintenance, two entries will be made for every expenditure, the 
amount of everjr building warrant issued being entered in column 37. This column 
will, therefore, be in effect a register of building fund warrants, and its total should 

62 



at all times equal the totals of columns 32-36, inclusive. To illustrate the accounting 
procedure for recording expenditures from building funds: Warrant No. 1012 is 
drawn, in amount $800.00, to pay for desk equipment for a new building in District 7. 
The bookkeeper opens the journal to District 7, enters the date in column 30, the 
warrant number, 1012, in column 31, the amount, 1800.00, in column 35 and again in 
column 37. After filing the duplicate warrant with invoice attached the accounting 
for the transaction is complete. The same procedure is recommended for the handling 
of receipts, two entries being made for each item, one in column 41, the other in column 
39 or 40 depending upon whether the money is received from the sale. of bonds or 
assessment. Entries of receipts will be made at the end of each month upon receipt 
of the regular monthly report from the county treasurer. At the end of each month 
totals will be taken of all columns, checked for error, columns 37 and 38 will be deducted 
from total of column 41 and the balance entered in column 42. Procedures at the end 
of each month are analagous for maintenance and building funds. 

Objects of Form B. • 

The construction of Form B has been explained in considerable detail but a brief 
summary of the objects of its use may be of value. It will give a classification of all 
expenditures by districts and by purposes for which expenditures are made, thus 
making possible an effective and centralized administrative control. By its provisions 
for double entry it will provide a check upon clerical errors and promote accuracy. 
The file of duplicate warrants will pi'ovide a further check and will be readily available 
for reference. By taking monthly totals and balances, the condition of all district 
funds will be known at regular and frequent intervals. Also comparison with budget 
figures will be greatly facilitated. A classification of receipts will be available which 
will permit the obtaining of data of considerable importance as to the sources of school 
funds. Finally, the transposition of financial data into the annual report of the county 
superintendent will be greatly simpHfied. Form B will articulate with the annual 
report and it will be necessary merely to transfer into the proper columns of the annual 
report the totals for the year ending June 30th contained in Form B. Accuracy will 
be assured because of the centralization of all expenditures, and the monthly report 
from county treasurers to superintendents, with subsequent entries into the books of 
the latter of interest, receipts and refunds will bring the books of the county superin- 
tendent and county treasurer into balance at the end of each month. 

Report of County Treasurer to County Superintendent. 

The monthly report of county treasurers, referred to above, should be based upon 
Form E. The report is designed to show: (1) Interest paid on warrants during the 
month; (2) Tax refunds for which warrants are issued by the board of supervisors 
and which are paid by treasurers; (3) Total receipts during the month; (4) Balances 
on hand during the month; (5) Warrants paid during the month. Interest, tax re- 
funds, receipts and balances will be shown in Form E. classified by districts and by 
funds. The hst of warrants paid will be attached to Form E and submitted in typed 
columnar form, warrants being classified as to districts and as to funds out of which 
paid. Warrants should also be reported. It is recommended that these two types 
of warrant be of distinctive color. At the foot of Form E should be entered the 
receipts during the month into the county school fund, and the amount of any refunds 
of county taxes. Thus it is made possible to check the accounting records for county 
school reserve funds. 

The county superintendent will immediately upon receipt of the treasurer's 

63 



Accounting Form for Office of County Superintendent 

DISTRICT FUNDS 
Form B (Left Hand Page) 

EXPENDITURES 



Date 



Warrant 
No. 



A HMINISTHATn' B 



Salaries 


Office 
Expense 


Compulsory 
Education 
Expense 


3 


4 


5 



























Form B (Left Hand Paee) — Continued. 






Repairs & Upkeep 


other 
Expense of 
Operation 


Grounds 


Buildings 


Equipment 


13 


14 


15 


16 



































FoEM B (Right Hand Page) — Continued. 



Instructional 



Salaries 

of 
Teachers 



Supplies 

& 

Text-Books 



Operation 



Janitors' 
Salaries & 
Supplies 



Heat, Light, 

Power 

& Water 



10 



11 



Insurance 





fRiffht Hand Page) 














g 
3 




MiSCELL 


ANEOUS 










< 

C5 


Ijibrary 
Expense 


Health 
Service 


Transpor- 
tation 


Other 


Total 


Interest on 

Maintenance 

Warrants 


Tax 
Refunds 


g 

5 


17 


18 


19 


20 


21 


22 


23 
















B 

















































RECEIPTS 


EXPEND 


























Date 


State 

& 

County 


District 
Levy 


Other 
Sources 


Total 


Balance 


Date 


Warrant 
No. 


Land 


Buildings 


Improve- 
ments & 
Alterations 


Furniture 

& 
Apparatus 


24 


25 


26 


27 


28 


29 


30 


31 


32 


33 


♦34 


35 



































































































Form B 


(Right Hand Page)- 


— Continued. 










ITURES 


RECEIPTS 






















Other 
Capital 
Outlay 


Total 


Interest on 
Building 
Warrants 


Sale 

of 

Bonds 


Assess- 
ments 


Total 


Balance 






36 


37 


38 


39 


40 


41 


42 

































































































64 



report, check against his own lists of warrants issued, the warrants reported as paid. 
It will thus be possible to find the total of unpaid warrants drawn upon each district 
fund, and upon the county funds. Interest, receipts and refunds should then be 
entered according to above instructions, charging these items against the proper funds. 
Balances should then be determined for all funds, the amount of unpaid warrants 
added, and the resulting figures checked with the balances reported by the county 
treasurer. Should any discrepancies exist, steps should be at once taken to locate the 
error and correct it. The locating of errors will be facilitated by the use of the double 
entry system of accounts and the duplicate warrant file. 

Accounting for County School Fund — Form C. 

All accounting for disbursements and apportionments out of the county school 
fund, as well as for receipts into that fund will be entered in the pages of the journal 
based upon Form C. Accounting procedure for the county school fund is very similar 
to that for district funds and will not be set forth in detail. Form C is designed to 
show: (1) All expenses of the county superintendent's office, classified in detail upon a 
functional basis; (2) Expenditures for compulsory education, which are made from the 
county fund for all districts except those having an average daily attendance of over 
2,000; (3) Expenses of the county board of education; (4) County tax refunds for 
which warrants are issued by the board of supervisors; (5) apportionments to districts; 
(6) receipts into the county fund classified as to source; (7) Balance on hand at the 
end of each month. 

As indicated above, it is thought practicable to distinguish between warrants 
drawn upon the county fund and those drawn upon district funds. The numbers of 
all warrants drawn upon the county school fund will be entered in Column 2. The 
amount of each warrant will be entered twice, as in the case of district funds, first in the 
column indicating the purpose for which the warrant is issued, and secondly in column 
14. The latter column will, therefore, show total expenditures for all purposes. In 
the case of county tax refunds, entries of which are made monthly from the report of 
the county treasurer, and apportionments to districts, which should be made four 
times a year immediately after state apportionments to counties are made, only one 
entry will be made, in columns 15 and 16, respectively. 

Receipts will be handled upon a double entry basis, the amount thereof being entered 
first in Column 18, 19 or 20, depending upon source, and secondly in Column 21, the 
latter colunn showing total receipts from all sources. Column 20 probably requires 
explanation. The State school laws require that "if at the end of the school year there 
remain an}"- part of the reserve fund unexpended, then the county superintendent shall 
place any remaining portion in the County School Fund and apportion the same in the 
usual manner of apportioning the County School Fund." In other words, there is no 
provision in the law for carrying over a balance in the reserve fund at the end of the year. 
We find that the law has been more or less disregarded on the point, that the reserve 
fund has been used for various miscellaneous purposes, that it has not always been 
kept separate in the accounts from other funds, and that, therefore, it has not been as 
a rule utili zed as intended . Column 20 is provided in order that any balance in the reserve 
fund at the end of the school year may be transferred to the County School Fund and 
recorded as a receipt therein. This balance will be obtained from the accounting 
records of the County Reserve Fund kept in the last two pages of the Journal in Form 
D, and explained below. Receipts from State apportionments will be entered four 
times annually upon receipt of the legally required notice of apportionments from 
county treasurers. Receipts from county taxation should be entered monthly upon 

65 



Accounting Form for Office of County Superintendent 

COUNTY SCHOOL FUND 



Form C. 



EXPENDITURES 





Date 


Warrant 
No. 


Explanation 


Salaries 


Stationery 


Postage 


Telephone 

& 
Telegraph 


Repairs 


Travel 


New 
Equip- 
ment 


Other 

Office 

Expense 




1 


2 


3 


4 


S 


6 


7 


8 


9 


10 


11 




















































































i" 















Form C— 


-Continued. 
























Cumpulsory 

Education 

Expense 


County 

Board 

Expense 


Total 
Expend- 
itures 


County 

Tax 
Refunds 


Apportion- 
ments to 
Districts 


Date 


State 
Fund 


County 

Assess- 
ment 


County 

Reserve 

Fund 


Total 


Balance 


12 


13 


14 


15 


16 


17 


18 


19 


20 


21 


22 



























































































66 



receipt of the monthly report from the county treasurer. The same procedure at the 
end of each month for taking totals, determining balances and checking with the 
county treasurer, which was recommended in the case of district funds, should be 
followed in the accounting for the County School Fund. 

Accounting for County Reserve Fund — Form D. 

Form D, in which the last two pages of the journal will be ruled, is designed to 
provide a separate accounting for the County Reserve Fund. According to the present 
school law this fund shall be disposed of in two ways: (1) For accommodation schools 
(2) Apportioned to districts. All monej' paid out upon warrant for accommodation 
schools will, therefore, be entered in Column 4, the warrant number being entered in 
Column 2. This is the only expenditure made from the Reserve Fund, Columns 5 and 
6 being provided to record the apportionment of reserve funds to districts and the 
return of the reserve fund balance to the County School Fund at the end of the school 
year. An entry will be required in Column 6 only once annually, the entry being made 
in Column 20 of Form C at the same time. All receipts will be entered in Column 7, 
and the balance at the end of the year to be returned to the County School Fund will 
be determined by deducting totals of Columns 5 and 6 from the total of Column 7. 
This amount being entered in Column 6, totals of Columns 4, 5 and 6 will equal Column 
7, and the Reserve Fund will show no balance at the end of the year. 

Need for Uniform Accounting Records for 
County Treasurers. 

The mechanism for recording financial data in the office of county superintendents 
has been outlined in considerable detail. It will be observed that the system advocated 
aims to centralize the recording of all data and promote the accuracy of that data by 
providing the means for, and enforcing a monthly check of the accounts of the county 
superintendent against those of the county treasurer. In the above recommendations 
it is obiously assumed that county treasurers have set up correct accounting pro- 
cedures for the recording of receipts, balances and expenditures. While no attempt 
is made in this report to outline an accounting system for county treasurers, we desire 
to lay stress upon the need for uniform and accurate records if the system recom- 
mended for county superintendents is to function fully. Treasurers should keep a 
loose-leaf ledger in which accounts are set up for all district maintenance and building 
funds, as well as for the County School Fund and the County Reserve Fund. The 
classification of funds must be on the same basis as that of county school superin- 
tendents. Balances in all funds must be taken daily, that information as to the 
condition of all funds may be instantly available. Paid warrants should be filed, and 
classified by districts and funds upon which they were drawn. 

The ledger of the county treasurer should also contain accounts for all bond interest 
and redemption funds, interest and redemption being segregated, and individual 
accounts being set up for each common and high school district. Interest on sinking 
funds should be credited to the particular district redemption fund for which the sinking 
fund is set up. 

Summary. 

To briefly summarize, the accounting system for the county unit will record all 
expenditures made from, and receipts into district and county funds, classified by 
common and high school districts. Expenditures are classified to show the purpose for 
which made, and receipts, to show the source from which obtained. A regular monthly 

67 



Accounting Form for County Superintendent 

COUNTY RESERVE FUND 



Form D. 
















■ 


Date 


Warrant 

No. 


Explanation 


Accommodation 
Schools 


Apportioned 
to Districts 


■ Returned to 
County Fund 


Receipts 




nen 


















km.'Mp' 























































Monthly Report of County Treasurer of.. County to the County 

Superintendent of Schools for the Month ending 



Form E 



District 
Number 



H. S. No. 1 Etc. 



Interest Paid on Warrants 



Maintenance 
1 



Building 



Tax 

Refunds 

3 



Receipts of Month 



Maintenance 
4 


Building 
5 























Balance 


Maintenance 
6 


Building 
7 























Interest paid on County Warrants 

Receipts into county school fund during month.. 
Refund of county taxes during month. 



68 



check is provided between the records of county superintendent and county treasurer, 
made possible by a monthly report from the latter to the former. The need for uniform 
accounting for county treasurers is shown and suggestions made as to the procedure 
to be followed. In short, our recommendations are aimed to obtain two ends — 
centralization and accuracy. 

Budgetary Procedure for Counties. 

Purposes. 

A system of budgetary control for the schools of each county is recommended for 
two reasons: 

(1) To serve as a check upon expenditures, its use in this case being as an instru- 
ment of control. 

(2) To serve the same purpose for which the existing budget system is intended, 
that is, to enable the county superintendent to determine how much money 
will need to be raised by the county and how much will be raised by district 
levies. 

Method of Estimating Expenditures. 

It is recommended that the county superintendent prior to the beginning of each 
school year submit to the superintendent of schools in each district having a superin- 
tendent, and to the high school principal of each high school district, a blank form 
upon which will be entered the estimated school expenditures for the coming year. He 
will submit the same form to the local director of each rural school district for the 
same purpose. The expenditures on the estimate form will be classified in the same 
manner as in Form B. 

The county superintendent, assisted by the Assistant Superintendent will study 
all estimates carefully, comparing them with the actual expenditures for the preceding 
year and making any changes which he deems expedient. He will thus determine 
final budget figures for all districts, at the same time drawing up an estimate of expendi- 
tures out of the County School Fund. Estimated figures thus arrived at shall be 
entered upon Form F, which should need but slight explanation. It will be noticed 
that the expense classifications of Form B, Form F and the forms received from dis- 
tricts articulate. The districts are arranged in numerical order down the side of Form 
F, and three spaces are provided for each item of expense of each district. 

Control of Estimates. 

The estimated expenditures will be entered in the upper space at the beginning of 
the school year, as soon as budgets are completed. Six months later, as soon as totals 
are taken in the superintendent's books on December 31, these totals will be entered 
in the lower space. Provision is thus made for checking expenditures against estimated 
expenditures at the end of the first six months of the year. On June 30, at the end of 
the year, total expenditures for the year will be entered in the second space provided, 
thus affording an immediate comparison between actual and estimated expenditures 
for the entire year. 

A definite attempt should be made to keep actual expenditures within the budget 
else one purpose of budgetary control will be defeated. It has already been recom- 
mended that in the accounting procedure of the county superintendent totals of all 
expenditures be taken monthly, as well as a cumulative total for the year to date. 
Even though these totals are entered in Form F but twice during the year, they should 

69 



Form F. 



Budget Form for Office of County Superintendent 





ADMINISTRATIVE 


INSTRUCTIONAL 






Districts 




Salaries 

1 


Office 

Expense 

2 


Compulsory 

Education 

3 


Salaries of 

Principals, 

Etc. 

4 


Salaries 

of 

Teachers 

5 


Supplies 

Text Books 
6 


Janitor's 
Expense 




District 
No. 1 


Estimated 


















Actual June 30 
















Section A 


Actual Deo. 31 
















District 
No. 2. 
Etc. 


Estimated 


















Actual June 30 


















Actual Dec. 31 


















High 

School 

District 

No. 1 

Etc. 


Estimated 


















Actual June 30 


















Actual Dec. 31 






















Office 

Salaries 

1 


Stationery 
2 


Postage 
3 


Telephone & 

Telegraph 

4 


Repairs 
5 


Travel 
6 


New 
Equipment 




County 
School 
Fund 


Estimated 
















Section B 


Actual June 30 


















Actual Dec. 31 

























































Form F— 


-Continued. 




















OPERATION 


REPAIRS & UPKEEP 


MISCELLANEOUS 




Heat, Light, 

Water & 

Power 

8 


Rent 
9 


Insurance 
10 


Grounds 
11 


Buildings 
12 


Equipment 
13 


Library 

Expense 

14 


Health 

Service 

15 


Transpor- 
tation 
16 


Other 

Expense 

17 


Back 
Indebt- 
edness 
18 




























































































































































































































Other 

Office 

Expense 

8 


Compulsory 

Education 

9 


County 

Board 

Expense 

10 





















































































































70 



be checked against budget figures at regular montlily intervals to see whether expendi- 
tures are too heavy. Form F of course shows total estimated expenditures for the 
year, but the proportion of totals which should be disbursed at any time during the 
year can be readily approximated. Stress is again placed upon the need for fully 
utilizing the information given in Form F if the budget system is going to serve its more 
useful purpose. 

Budgetary Procedure for Board of Supervisors. 

We have no occasion to recommend changes in the budgetary procedure now 
enforced by boards of supervisors with a view toward determining the amounts to be 
raised by county and by district levies. The average daily attendance in each district 
multiphed by the per capita county levy of $45.00 — $80.00, less the amount to be 
received from State apportionments, will give the amount to be raised by county tax, 
while the estimated expenditures of each district less the amount raised for each district 
by county tax will give the amount to be raised by special district levies. This pro- 
cedure is now in force in the State and is quite adequate as it stands. We have previous- 
ly suggested the possibilities of using aggregate attendance instead of average daily 
attendance as the basis for apportionment. 

Summary. 

Our recommendations upon budgeting are, therefore, confined chiefly to the 
method of estimating district expenditures. The system now in operation is, in many 
districts, dependent for its effectiveness upon guesswork rather than upon a careful, 
.systematic study of actual conditions and needs. The suggestions made above are 
intended to eliminate the haphazard element from the present method of estimating 
expenditures, and to thoroughly systematize budgeting, incidently providing devices 
by which budget figures may be used to advantage to control actual expenditures. 

Accounting for City School Superintendents and 
High School Principals. 

It has been noted already that records of receipts into and expenditures out of all 
funds will be kept by county superintendents. The accounting records of the county 
superintendents will, therefore, be the source of all financial data which is needed for 
official purposes. It is impracticable, however, for county superintendents to exercise 
effective control over the internal operations of the city school system or of a high 
school. We, therefore, suggest that for purposes of internal control city school 
systems and high schools keep records of all expenditures designed to show the purpose 
for which made and the unit or department responsible for their incurrence. 

Relation of City Superintendents to Purchase of Supplies. 

Ad already explained, all expenditures will be under the control of the county 
superintendent. In the case of cit}'- districts, however, problems arise which are not 
met with elsewhere. In many cases it will be necessary for the city schools to secure 
small quantities of supplies, the purchase of which it is not practicable to have made 
by the county superintendent. It is desirable, therefore, to establish a procedure by 
by which these purchases and disbursements can be handled efficiently and at the 
same time with the greatest possible convenience. 

Method of Handling Supplies. 

In order to facilitate the purchasing of minor supplies it is suggested that at the 
beginning of the school year the citj' superintendent submit to the county superin- 

71 



tendent an estimate of the amount of such supplies which will be needed during the 
next year. The particular classes of supplies which should be included in this estimate 
will be determined by the regulations of the County Board of Education. It is im- 
portant that the amount of these supplies be kept at the minimum since the purpose 
of centralizing purchasing control in the hands of the County Superintendent is to 
secure the purchase of supplies in large quantities with the consequent saving resulting 
therefrom. The estimate submitted by the City Superintendent when approved by 
the County Superintendent will be submitted to the County Board of Education and 
will then constitute authority to the City Superintendent to purchase the amount of 
supplies for which it calls. In some cases it may be found expedient to permit the City 
Superintendent to pay for some of these supplies. In this case the County Board 
may provide for the establishment of a Working Cash Fund for the use of the County 
Superintendent. The City Superintendent will present a monthly statement to the 
County Superintendent showing a comparison between the estimate of purchases and 
the actual purchases made. All purchases,, other than those which the County Board 
permits the City Superintendent to pay for out of the Working Cash Fund, will be 
paid for by the County Superintendent upon invoices approved by the City Superin- 
tendent and submitted by him to the County Superintendent for payment. 

Accounting Procedures for the Office of the City Superintendent. 

It is recommended that the City Superintendent keep a record in accordance with 
Form G. It will be noticed that it is the purpose of this form to accomplish the 
following objects: 

(1) To make it possible to arrive at the total expenditures for maintenance of 
individual schools. 

(2) To segregate the expenses of the city superintendent's office. 

Form G is a ledger with accounts set up for the cit}^ superintendent's office and for the 
various maintenance expenditures. All the latter accounts are sub-divided to show 
the expenditures for each school under the jurisdiction of the City Superintendent. 
It will be necessary to allow several pages for each account. In order to facilitate this 
it is recommended that a loose leaf form of ledger be employed. 

In order to make possible the maintenance of this record it will be necessary that 
the City Superintendent receive a copy of all invoices for purchases made for the city 
schools by the County Superintendent. It is recommended that the County Super- 
intendent require that all vendors submit duplicate invoices for all purchases made 
for the city schools and high schools. One copy of the invoice, when approved by the 
County Superintendent will be forwarded to the City Superintendent for his record. 

Entries will be made in Form G when checks are issued and invoices are received, 
two entries being made for each expenditure. Many disbursements will be directly 
chargeable against individual schools or against the City Superintendent's office, the 
only exception being in the case of supplies purchased in quantity and distributed to 
the schools as needed. Supplies when purchased for the use of an individual school, 
and therefore directly chargeable against it, will be entered on Page 3 or Page 4 depend- 
ing upon whether they are office or school supplies. Supplies when purchased in 
quantity for later distribution and therefore not directly chargeable to any individual 
school at the time of purchase will be entered in either Column 1 or Column 3 on Page 2. 
When these supplies are distributed to schools the cost of the amount distributed will 
be entered in either Column 2 or Column 4 of Page 2 and again in the proper column 
on Page 3 or Page 4 depending upon whether they are office or school supplies. The 

72 



account with supplies will thus show at all times the undistributed inventory of school 
and office supplies. 

All expenditures, whether made by check or warrant, will be recorded first in the 
proper account and secondly on Page 10 in the Register of Expenditures which shows 
all cash disbursed in the order in which checks are issued. The date and check number, 
if disbursement is by check, will in all cases be entered with the amount of the expen- 
diture in the columns provided. 

If the foregoing recommendations are adopted by city school superintendents and 
records are accurately kept according to the instructions given it will be relatively 
simple to arrive at maintenance costs of individual schools within a city unit as well 
as the way in which those costs were incurred simply by adding the totals of the various 
expense columns for each school. The expenditures thus recorded will also be of value 
as an aid to the operations of budgetary control if the City Superintendent deems it 
expedient to work out a budget system for individual schools. 

Relation of High School Principal to 
Purchase of Supplies. 

As previously explained, the County Superintendent should purchase all the 
supplies needed by high schools excepting minor items which cannot be conveniently 
purchased in quantity. The high school principal should be granted authority to 
purchase these in the same manner that the City Superintendent is permitted to pur- 
chase the same kind of items. The high school principal should submit an estimate of 
such supplies to the County Superintendent and this estimate should be handled in 
the same manner as recommended for the estimate of the City Superintendent. 

It is essential that the apportionment of all supplies and the purchase of those 
supplies which are purchased directly by the high school should be centralized in the 
office of the high school principal. All requisitions should come to the principal and 
all purchases which are permitted by the rules of the County Board to be made by the 
school should be purchased by him. Department heads or teachers should not have 
authority to make purchases direct. 

Accounting Procedure for High Schools. 

High school principals can employ accounting records which are primarily the same 
as those recommended for the County Superintendent. The same form of ledger can 
be used, the only difference being in the expense classification. The classification of 
expense will vary for schools of different sizes depending upon the degree of control 
which it is desired to exercise over the apportionment of supplies. If a thorough- 
going control is to be exercised an account should be set up for each item of supplies 
used. The sub-classification will be by departments or by teachers rather than by 
schools as in the case of the City Superintendent's record. A separate account for 
supplies used in the principal's office will be necessary. 

Also a general account for supplies similar to that on Page 2 of Form G, will be needed 
to record supplies purchased for later apportionment and not yet chargeable direct to 
departments. Double entries should be made in all cases, the second entry being in 
the Register of Disbursements, the procedure being the same as in the case of the City 
Superintendent. Column totals will at any time give the total disbursements for each 
item of supplies used by each department. Department costs can thus be computed 
and compared and from the data thus compiled control can be exercised over depart- 
mental expenditures in the future. 

73 



Ledger Form for City School Superintendent 

ADMINISTRATIVE EXPENSES— CITY SCHOOL SUPERINTENDENT 



Form G-1. 


















Date 


Check 
Number 


Salaries 


Stationery 


Telephone & 
Telegraph 


Postage 


Other 

Office SuppHes 

& Expense 






1 


2 


3 


4 


5 


6 


7 








































1 

































SUPPLIES 



Form G-2. 





Date 


Office Supplies 


School Supplies 








Received 


Distributed 


Received 


Distributed 








1 


2 


3 


4 











































































OFFICE SUPPLIES 



Form 


G-3. 


















Date 


Chk. 
No. 


School 

No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 5 













































































SCHOOL SUPPLIES AND TEXT-BOOKS 



Form 


G-4. 


















Date 


Chk. 

No. 


School 
No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 5 













































































Form G-5. 



SALARIES OF PRINCIPALS, SUPERVISORS AND TEACHERS 



Date 



Chk. 
No. 



School 
No. 1 



School 
No. 2 



School 
No. 3 



School 
No. 4 



School 
No. 5 



74 



JANITORS' SALARIES AND SUPPLIES 



Form 


G-6. 


















Date 


Chk. 
No. 


School 
No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 5 













































































HEAT, LIGHT, POWER, WATER, RENT AND INSURANCE 



Form 


G-7. 


















Date 


Chk. 
No. 


School 
No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 5 













































































REPAIRS AND UPKEEP 



Form 


G-8. 


















Date 


Chk. 
No. 


School 
No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 6 













































































MISCELLANEOUS EXPENSE 



Form 


G-9. 


















Date 


Chk. 
No. 


School 
No. 1 


School 
No. 2 


School 
No. 3 


School 
No. 4 


School 
No. 5 













































































Form G-10. 



REGISTER OF CHECKS ISSUED AND INVOICES RECEIVED 



Date 


Check 

No. 


Amount 


Account 
Charged 


1 


2 


3 


4 



































Date 



Check 
No. 



Amount 



Account 
Charged 



75 



Control of Inventory. 

For schools designed to keep an inventory of supplies on hand it is recommended 
that a card file be kept with a card for each item of supplies similar to Form H. When- 
ever supplies are received the number of units will be entered in Column 2 on the 
proper card and total on hand in Cohimn 4. Whenever apportionments are made the 
number of units apportioned will be entered in Column 3 on the proper card and the 
total remaining on hand in Column 4. 

The card file kept in this manner will at all times give the amount of each item of 
supplies on hand. It maj' be found desirable to add another column in which to show 
the department to which supplies are apportioned. Figures should be entered at the 
top of each column showing the quantity to order when the supplies run low and the 
minimum to which supplies can be allowed to drop before ordering new supplies. In 
determining these amounts such factors as time needed for delivery, rate of consump- 
tion and quantity discounts should be taken into consideration. 

Possible Modifications of the Foregoing Procedure, 

It may be possible that all schools will not desire to maintain as complete an 
analysis of their expenditures as that which is recommended in the foregoing discus- 
sion. In those cases where a simpler analysis is desired it will be easy to modify the 
procedure recommended to suit the needs of the occasion. It is thought, however, 
that city superintendents and high school principals will find it desirable as rapidly 
as expedient to maintain an analysis of expenditures by schools and departments, 
respectively. In some cases such an analysis is now maintained and those superin- 
tendents and principals which have used such an analysis are unanimous in the belief 
that it is well worth the cost thereof. 

Reports. 

Relation of Reports to Records. 

If the information contained in accounting records is to be used to the greatest 
advantage it must be presented by means of proper reports. The State Department 
of Education has given considerable attention to the preparation of reports and the 
reports now in use are in many respects satisfactory. The chief difficulty has been in 
collecting the data which are needed for the proper preparation of the reports desired. 

Our recommendation in this section are confined mainly to suggesting changes in 
the form of reports which will make them articulate with the records which we have 
recommended. In some cases we have recommended the addition of information 
which we think desirable. 

Under the revised plan of organization there will be no need for the annual report 
of district boards to county superintendents stating receipts and disbursements during 
the year. This information will be obtained directly from the records of county super- 
intendents. 

Annual Report of County Superintendent to 
State Superintendent. 
The form of the financial section of the annual report of county superintendents to 
State Superintendent (Pages 12-20 in the present report form), has been changed to 
articulate with the accounting records kept by the county superintendent. The 
report of maintenance funds should be made in Form K. It will be noticed that this 
form is the same as that used in the county superintendents' records. Figures can, 

76 



Form for Supplies Inventory 



Form H. 
Item 



Quantity to Order. 



MlNIMUM- 



Date 



Amount 
Received 



Amount 
Apportioned 



Balance 
on Hand 



Annual Report of County Treasurer to State Superintendent of Public Instruction 

_ County 

Receipts and Expenditures of School Moneys 
FOR Year Ending June 30, 1923. 
Form J. 





Balance 

June 30, 

1922 


Received 

During 

Year 


Trans- 
ferred 


Appor- ■ 
tioned 


Expendi- 
tures dur- 
ing Year 


Balance 

June 30, 

1923 


County School Fund 


$ 10,000 


$ 

40,000 
25,000 
15,000 


$ 

3,000 


$ 80,000 


$ 10,000 


8 3,000 


From State 




From County School Tax: 




From County Poll Tax. 




From County Reserve Fund 








County Reserve Fund 




9,000 


3,000 


4,000 


2,000 








District Maintenance Funds 

Common School 


10,000 
8,000 


100,000 
125,000 






85,000 
129,000 


25,000 


High School 


4,000 






District Building Funds 


11,000 
9,000 


81,000 
74,000 






88,000 
78,000 


4,000 


High School 


5,000 






Bond Interest Funds 


6,000 
3,000 


47,000 
34,000 






43,000 
36,000 


10,000 


High School 


1,000 






Bond Redemption Funds 

Common School 


10,000 
4,000 


38,000 
31,000 






42,000 
31,000 


6,000 


High School 


4,000 







I, _ , County Treasurer for the County of 

hereby certify that the above and foregoing is a full, true and correct statement of the school accounts of said county for the year 
ending June 30, 1923, as the same appears on the books of my office. 



Treasurer of County. 



77 



Form for Annual Report on District Maintenance 



Form K. — Left Hand Page. 







Administrative 


Instructional 


Dist. 

No. 

1 


District 

Name 

2 


Salaries 
3 


Office 

Expenses 

4 


Compulsory 

Education 

Expense 

5 


Salaries of 

Supervisors, 

Principals 

6 


Salaries 

of 

Teachers 

7 


Suppliep 

Text Books 
8 



































































Form K^ — Left Hand Page — Continued. 



EXPENDITURES 



Operation 


Repairs & Upkeep 


Janitor's 

Salaries & 

Supplies 

9 


Heat, Light 

Power & ■ 

Water 

10 


Rent 
11 


Insurance 
12 


Other 

Operation 

Expense 

13 


Grounds 
14 


Buildings 
15 





































































78 



Funds from County Superintendent to State Superintendent 

Form K — Right Hand Page. 





Miscellaneous 






Equipment 
16 


Library 

Expense 

17 


Health 

Service 

18 


Transportation 
19 


Other 
20 


Total 

Maintenance 

Expenditures 

21 


Interest 

on 

Warrants 

22 



































































Form K — Right Hand Page — Continued. 





RECEIPTS 










Balances 




Tax 

Refunds 

■23 


Outstanding 

Warrants 

24 


State & 

County 

25 


District 

Levy 

26 


Other 

Sources 

27 


Total 

Maintenance 

Receipts 

28 


29 





































































therefore, be taken direct from the various district records kept by the county super- 
intendents and entered in the annual report. The amounts of the outstanding main- 
tenance warrants for each district at the end of the year, which information will be 
obtained from the treasurer's report to the county superintendent should be entered 
in Column 24. These amounts deducted from the balance in maintenance funds 
reported by county treasurers in Column 6 of form J should check with the balance 
shown in Column 29 of the superintendent's report obtained by deducting total 
expenditures from total receipts. 

The form of report of building funds will also be changed to articulate with the 
records of the county superintendent. It will be noticed that Form L is almost identical 
with the building fund section of Form B, Columns 14, 15 and 16 being added to 
obtain data regarding buildings and bonded indebtedness which does not appear in the 
accounts. As in the case of the maintenance fund report, a total of the column show- 
ing the amount of outstanding warrants, deducting from the balance in building funds 
reported by the treasurer in Column 6 of Form J should check with the balance shown 
in Column 13 of Form L. 

As' we favor the elimination of special funds for manual training, kindergarten, 
etc., there would of course be no reason for retaining pages 16 and 17 of the present 
form of annual report. As we consider separate records of the county school fund and 
county reserve fund desirable, we suggest that the last two pages of the annual report 
be based upon Form M, in which separate reports will be made of these funds. Section 
A of Form M will give a detailed analysis of the expenses of the county office as well as 
a statement of the condition of the county fund. The same procedure may be followed 
as in the case of building and maintenance fund reports in checking against the treas- 
urer's report. From Section B of Form M can be obtained an analysis of the reserve 
fund, showing whether or not it has been correctly treated. 

Briefly summarizing Forms K, L and M will give all the information desired as to 
all funds within the county, classified by districts. From these reports may be obtain- 
ed accurate data as to total expenditures for all purposes, total receipts from all 
sources, and balances on hand in all funds. 

Report of County Treasurer to State Superintendent. 

Considerable change has been made in the form of the annual report of county 
treasurers to the State Superintendent for two purposes: (1) To segregate all funds; 
(2) To clarify and organize the data presented in the report. The report recom- 
mended is shown in Form J, and it is easy to see how our first purpose has been accom- 
plished. Column 3 and 4 perhaps require explanation. The school law requires that 
if any balance remains in the county i;eserve fund at the end of the year it shall be 
returned to the county school fund. Column 3 provided to record such transfer and 
also to record any transfers made between districts. It is not desirable to show either 
transfers or apportionments as expenditures, so Column 4 is provided in which to 
record apportionments. Entries in this column will be confined of course to the 
county school and county reserve funds. In the case of all district funds Columns 3 
and 4 will not have to be utilized unless money has been credited or charged against 
the wrong district, thus necessitating a transfer. 

Amounts are entered in the various columns for illustrative purposes. Thus for 
county school fund Column 6 should equal the difference between Columns 1, 2 and 3 
and Columns 4 and 5, the $3,000 in Column 3 being a receipt from the reserve fund 

80 



Form for Annual Report on District Building Funds from 
County Superintendent to State Superintendent 



Form L. 





EXPENDITURES 






District 
No. 

1 


Land 
2 


Buildings 
3 


Improvements 

& 

Alterations 

4 


Furniture 

& 
Apparatus 

5 


Other 

Capital 

Outlay 

6 


Total 

Building 

Disbursements 

7 


Interest on 
Building 
Warrants 

8 












































































Form L — Continued. 




















RECEIPTS 














Outstanding 

Warrants 

9 


Sale of 

Bonds 

10 


Assessment 
11 


Total 

Building 

Receipts 

12 


Balances 
13 


Bonded 

Indebtedness 

14 


No. of 

School 

Building 

15 


No. of 

Class Rooms 

in Use 

16 













































































81 



Form for Annual Report on County School Fund and County Reserve Fund 
from County Superintendent to State Superintendent 

COUNTY SCHOOL FUND 



tM M. 
























EXPENDITURES 




Balance 

First of 

Year 

1 


Salaries 
2 


Stationery 
3 


Postage 
4 


Telephone 

& 
Telegraph 

5 


Repairs 
6 


Travel 
7 


New 

Eqmpment 

8 


Other 

Office 

Expense 

9 


Compulsory 

Education 

10 


A 

























































































RECEIPTS 




unty 
oard 
11 


Total 
12 


County 

Tax 

Refunds 

IS 


Outstanding 

County 

Warrants 

14 


Apportioned 

to 

Districts 

15 


State 

Fund 

16 


County 

Assessment 

17 


County 

Reserve 

Fund 

18 


Total 
IQ 


Balance 

End of 

Year 

20 





























































































IM M- 



COUNTY RESERVE FUND 
-Continued. 







EXPENDITURES 


RECEIPTS 






Accomodation 

Schools 

1 


Apportioned 

to 

Districts 

2 


Returned 

to County 

School Fund 

3 


4 




B 















































A. Total Average Daily Attendance 

1. Kindergartens 

2. Night Schools 

3. Accomodation Schools 



B. Give the District No. or Nos. for 

1. All districts lapsed (not consolidated) 

2. Newly organized (not consohdated) 

3. Consolidated 

(a) Nos into No.. 

4. Closed unavoidably 

5. New Buildings erected in districts 

6. Only rented Buildings were used in Districts... 



82 



at the end of the year. The county reserve fund should show no balance, Column 2 
being equal to Columns 3, 4 and 5. For all other funds Column 6 should equal the 
difference between Columns 1 and 2, and Column 5. 

The report will give total expenditures out of and total receipts into each type of 
fund, together with all balances. As previously explained, amounts for the county 
school fund, county reserve fund and maintenance and building funds can be checked 
against the annual report of county superintendents. 

Report of State Superintendent to Legislature. 

The biennial report of the Superintendent of Public Instruction to the State 
Legislature is required by law to include the following information: 

(1) Condition and amount of all school funds. 

(2) Number and grade of schools in each county. 

(3) Average daily attendance for preceding two years. 

(4) Amount of funds raised by county and district. 

(5) Expenditures for teachers and buildiiigs. 

In view of these legal requirements and the desirability of reporting certain other 
data it is recommended that the following suggestions be adopted as to the contents 
of the report: A detailed statement of financial condition covering all school funds 
shall be drawn up for each county and for the entire State, based upon Form N. It 
will be noted that all funds are segregated, and that the miscellaneous item has been 
eliminated from the statement. Form N will give in summarized form a complete 
statement of receipts, expenditures and balances in all school funds. 

The following data shall also be reported for each county and for the entire State 
for each of the two preceding years: 

School Population and Attendance. 

(1) Enrolled in Common Schools. 

(2) Enrolled in High Schools. 

(3) Attending Private Schools. 

(4) Average daily attendance, Common Schools. 
Average daily attendance, High Schools. 

(5) Percentage of total enrollment in average daily attendance. 

School Districts and Schools. 

(1) Number of School Districts. 

(2) Number of School houses built in past year. 

(3) Number of School houses owned. 

(4) Number of School houses rented. 

(5) Number of High Schools. 

(6) Number of Grammar Schools. 

(7) Number of Primary Schools. 

Teachers. 

(1) Number of male teachers employed. 

(2) Average salary paid male teachers. 

(3) Number of female teachers employed. 

(4) Average salary paid female teachers. 

(5) Number of teachers holding life certificates. 

(6) Number of teachers holding primary certificates. 

(7) Number of teachers holding secondary certificates. 

83 



In addition to the foregoing, it is considered desirable to report other significant 
data in the form of tables. It is important that all data reported and the form in 
which it is reported be uniform from year to year in order to facilitate comparisons. 
Data for a single year standing by itself has as a rule but slight significance, but when 
compared with the same data for other years will indicate definite trends. Lack of 
uniformity in tabular computations destroys comparabihtj'- and eliminates the 
possibility of observing tendencies. We suggest that the following information be 
reported each year: 

(1) Per capita cost of high school maintenance by districts. 

(2) Per capita cost of common school maintenance by districts. 

This information is of obvious importance and is one of the few indices of the 
efficiency of an educational system. There being no profit and loss test to apply, it 
is necessary to fall back upon cost per unit as one means of estimating results. 

(3) Per capita cost of teachers by counties. 

This data is important for comparison with costs of other states to show the unit 
cost of instruction. 

(4) Percentage of total expenditures for instruction to total maintenance expen- 
ditures, by counties. 

This information is important in order to determine whether operating and admin- 
istrative costs of conducting the schools are becoming excessive. 

(5) Valuation of school property per child in average daily attendance, by 
counties. 

Valuation figures of any degree of accuracy are not now available, owing to the 
unsatisfactory results obtained when valuation was left to district boards. It is 
recommended that all school property be valuated by the State Tax Department and 
that adequate records of depreciation and new construction be kept thereafter. This 
information on valuation per child will serve to indicate to some degree whether 
schools are overbuilt in some sections of the State. 

(6) Proportions of total maintenance funds raised from State, county and district 
sources, by counties. 

This table will show what part the State and county are playing in financing the 
public schools. When conditions are similar to those in Arizona particularly. State 
and county should contribute as liberally as possible to the support of the school 
system. 

(7) Text-book costs and losses, as well as the other text-book data given in the 
1920 report, by counties or if possible by districts. 

(8) Data showing per capita costs of rural schools, and per capita costs of urban 
schools. 

This information may show one of two things: (1) Excessive costs in one as 
compared with the other; (2) The need for greater expenditures in rural districts. 

(9) Age-grade data obtained from annual reports of teachers and principals. 
Comparison of the data over a period of years should indicate a definite trend 
either favorable or unfavorable. 

(10) Enrollment by grades by counties, and percentage of average daily attendance 
to enrollment. 

(11) Number of pupils in each grade of grammar and high schools for each one 
hundred pupils in the first grade. This should include the number 

84 



graduating from grammar and high school. The data will indicate clearly 

the trend in school mortahty. 
The foregoing recommendations as to the data which should be included in the 
State Superintendent's report is not intended to be exhaustive, but only suggestive. 
It does, however, include that data which is of greatest importance and significance, 
and from which accurate judgment can be formed as to the efficiency and productivity 
of the State school system. 

(N) Form for report of State Superintendent to Legislature on State and Counties. 

Balance on Hand July 1 1922 1923 
County School Fund ------- 

District Maintenance Funds ----- 

District Building Funds ------ 

Bond Interest Funds ------ 

Bond Redemption Funds ------ 



Total - 

Receipts During Year 

Maintenance Funds, 
From State 
From County 
From District Taxes 
From Other Sources - 

Building Funds 
Sale of Bonds 

Bond Interest Funds - 

Bond Redemption Funds 



Total Receipts including Balances 



Expenditures During Year 

From County School Fund 
Maintenance Funds 
Building Funds 
Bond Interest Funds - 
Bond Redemption Funds 

Total Expenditures 

Balance June 30 

County School Fund 
District Maintenance Funds 
District Building Funds - 
Bond Interest Funds - 
Bond Redemption Funds 



Total 



Conclusions and Recommendations. 

Inadequacy of Existing System. 

To summarize briefly our conclusions as to the accounting organization'of the 
State School System, we attribute the inadequacy of the present system fundamentally 
to the lack of coordination and centralization in the keeping of accounting records and 
the reporting of statistical data. The function of accounting has in most cases been 
narrowly conceived, and procedure has typically been left in the hands of inexperienced 

85 



clerks. There has been slight use of accounting records as a means of exercising control 
over expenditures; records have been kept primarily from the purely financial view- 
point. 

County Control. 

To coordinate the entire system of records and reports, to assure the keeping of 
complete and accurate records adapted to purposes of control, and to make possible 
the compilation of useful and reliable data, we have recommended a system of account- 
ing which centers around the county superintendent. We have suggested that all 
records of county and district funds be kept by him and that all purchasing be central- 
ized in his office. From his records may be obtained not only a statement of the con- 
dition of all funds, but also a summary of classified expenditures which may be used 
to excellent advantage in exercising control. Separate accounting for all funds, to 
comply with the school laws, has been provided for, and the means provided in the 
form of a monthly report from the county treasurer, whereby the accounts of the 
latter official may be regularly checked with those of the county superintendent. A 
budgetary procedure has been outlined whereby expenditures can be accurately 
estimated, and the forms have been suggested whereby actual expenditures can be 
compared with estimated, and the former restricted if the occa.sion demands economy. 

State Superintendent. 

An accounting system for the State Supei'intendent of Public Instruction has been 
outlined and the need shown for an accurate record of expenditures classified according 
to purpose. Form A was designed to show not only administrative costs of the office 
of the State Superintendent, but also the total amounts expended out of the State 
fund for nil purposes. 

City Superintendents and School Principals. 

Suggestions have been oifered for accounting records for the use of city superin- 
tendents and school principals by which they may be able to control expenditures, 
and by means of the information obtained from which they may efficiently magage the 
individual schools or departments under their jurisdiction. A method of inventory 
control has been suggested and the centralization of all purchasing strongly urged. It 
has been shown that there is no very great need for complete accounting records in 
individual school units; that a record of disbursements for purposes of control will 
suffice. 

Reports. 

Regarding the reporting of data, changes have been made in the annual reports of 
county treasurers and county superintendents so that each articulates with the records 
kept by those two officials, and the records of one may be checked against those of the 
other. Recommendations have been made concerning the contents of the State 
Superintendent's report to the Legislature. 

The system of accounting herein outlined will make possible the compilation of all 
data needed for this report, will greatly reduce the possibility of error in compiling 
that data, and, if properly administered, will make possible an efficient control of 
expenditures and a complete record of financial conditions at all times. 



86 



STATE OF ARIZONA 



SECTION IV 
Statistical Data and Procedures. 

Introductory 

Relation of Expenditures to Results. 

In Section I it has been emphasized that to secure efficient financial administration 
it is necessary to provide among other things (a) that services and supplies be purchased 
at the lowest price consistent with the procurement of a satisfactory product and (b) 
that the services and supplies are used efficiently after they are procured. In making 
a survey, such as that which serves as a basis of this report, there are two methods by 
which evidence may be obtained to judge whether these two essentials are attained. 
The first method is by personal inspection and the second is by gathering and inter- 
preting statistical data which shows expenditures and the results thereof. As explained 
in the letter of transmittal, we visited schools in every county in the State in order to 
see the results of expenditures insofar as these results are evidenced by plant and 
equipment. We also interviewed school executives and teachers in all parts of the 
State in order to get the benefit of their opinions. The result of our observations are 
stated in the preceding sections of this report. In addition we attempted to gather 
statistical data to show the results of school expenditures and the cost of school opera- 
tions. 

It is the purpose of this section of the report to present the data which we were able 
to obtain, and to explain what the data indicates. 

Difficulty of Securing Data. 

We had great difficulty in securing accurate data because there had been no system- 
atic method of collecting and compiling statistical information with reference to school 
expenditures or operations until the recent establishment of the Bureau of Research 
and Statistics in the office of the State Superintendent. This Bureau has collected 
some significant information, but it covers only recent periods and is incomplete in 
many cases. The Bureau has had difficulty in getting reported to it the information 
which it desires, because there is no definite procedure established for the collection 
of such data and the present organization of the public school system is such that it 
would be difficult to enforce a procedure if it were established. Much of the data which 
were available were inaccurate. In many cases items reported on the same report 
were contradictory. 

We have to content ourselves, therefore, with pre.senting information with reference 
to a few significant phases of school operations. We are forced to omit several im- 
portant statistical tables and graphs which appeared in our original outHne because 
complete information was not available or that which was available was plainly 
inaccurate. In the latter part of this section we suggest various kinds of information 
which we think should be gathered and the procedure which we think desirable for 
obtaining it. 

87 



Difficulty of Judging Information with Reference to School Operations. 

It is difficult to judge the results of the operations of a public school system because 
these results are intangible and there is no definite standard by which to judge them. 
In business administration we judge results largely in terms of profit and loss, but 
this test will not apply in school administration for the public schools are not operated 
for profit. The most significant test of the efficiency of the operations of the public 
school system is the value of the pubhc service rendered in terms of the dollars spent. 
An increase in disbursements is not itself an indication of lack of efficiency or lack of 
economy. Every new function assumed by the public schools either voluntarily or by 
legislature enactment carries with it an increase in disbursements covering the cost of 
this function. For example, the introduction of vocational courses in the pubhc 
schools with the consequent cost of equipment required therefor resulted in an increase 
in school costs, but the service resulting therefrom is thought by most school adminis- 
trators to more than compensate for the cost. The employment of additional super- 
visors for rural schools would increase expenses but would, in our opinion, bring 
results which would make such an expenditure a real economy. An increase in dis- 
bursements, comparatively, may indicate only that there has been an increase in the 
effectiveness of the discharge of pubhc duties. On the other hand a decrease in dis- 
bursements, comparatively, may not represent economy or efficiency in any sense. 
Disbursements may be decreased to the positive detriment of the pubhc service. 

All of this is axiomatic but it is worth while in beginning any survey of pubhc 
activities to remind ourselves that comparisons of disbursements as well as many other 
comparisons are not necessarily proper tests as to the efficiency of those responsible 
for the administration of these activities. It should be remembered, therefore, in 
studying the tables which follow that the comparisons presented are not intended to 
be used as a final test of economy or efficiency, but merely as a means of roughly indi- 
cating the tendencies in school administration. 

Standards Used in This Report. 

In the interpretation of the data given in the following pages, we have made use 
of the following standards: 

(1) Index Number for State School Systems developed by Dr. L. P. Ayres. 

(2) Data with reference to School Finances and Operations in ten western states 
which are judged comparable to Arizona. 

(3) Data with reference to School Finances and Operations in the different 
counties of the State. 

The purpose for which each of these is used will be apparent in the following. 

Purpose for Which Data Is Presented. 

The data and discussion given in the following pages is intended primarily to show 
three things: 

(1) Results of school operations for the State as a whole and the conclusions to 
be derived therefrom. 

(2) Results of school operations in the different counties of the State and the 
conclusions to be derived therefrom. 

(3) Sources of school revenues and conclusions to be derived therefrom. 
Although the statistical data in most cases is not sufficiently complete to make it 

possible to draw definite conclusions, significant indications can be discerned. 



General Educational and Financial Trends. 

Basis of Ayees Index Number. 

Two years ago Dr. L. P. Ayres devised an index number to be used by State school 
systems in measuring their progress from year to year and in comparing their attain- 
ments with those of other states. This index number was obtained for each state by 
striking an average of ten components each giving evidence of general school efficiency. 
Five of the components are educational in character and five are financial. The 
descriptive list follows: 

(1) Per cent of school population attending school daily. 

(2) Average days attended by each child of school age. 

(3) Average number of days schools were kept open. 

(4) Per cent that high school attendance was of the total attendance. 

(5) Per cent that boys were of girls in high school. 

(6) Average expenditure per child in average attendance. 

(7) Average expenditure per child of school age. 

(8) Average expenditure per teacher employed. 

(9) Expenditure per pupil for purposes other than teachers' salaries. 
(10) Expenditure per teacher employed for salaries. 

It will be noted that the first five of these components are concerned with attendance 
and general school efficiency, while the last five relate to financial progress. It is thus 
possible to compare the progress of a state along educational and financial lines by 
using the respective groups of components indicated above. 

Application of Ayres' Index to Arizona. 

Table 1 and Diagram 1 show the educational and financial trends in Arizona during 
the j'ears 1890 to 1918. A drop occurs for both components during the decade 1890- 
1900, but is followed by a considerable rise for the next ten years. It is interesting 
to note that these graphical trends sharply reflect the historical development of schools 
in Arizona. The period 1887-1899 has been characterized by educational historians 
as one reaction, while the years 1899-1912 mark an era of steady growth. 

For the years 1910-18 a continuous rise in both components is indicated by the 
curves, the financial trend crossing the educational during this period. The condition 
shown is typical of that in other states. Unusual conditions brought about by the 
war made financial demands upon the schools out of proportion to general educational 
progress. With the present readjustment in salaries and building expenditures it is 
likely that the two curves will again approach one another in the next few years. 

Comparison of Expenditures and Attendance. 

The contrast between educational growth and school expenditure is again brought 
before us in Table 2 and graphically represented in Diagram 2. The curves indicate 
very clearly that school attendance kept pace with expenditure during the first three 
years of the war, but that after 1917 costs mounted out of proportion to the growing 
school population. The years 1919-1920 reveal the sharpest increase in expenditure 
due to large salary increases and generous building outlay during that period. Data 
for the last two years indicates that the peak has been reached in expenditure. Table 
• 3 shows a drop in outlay costs from the previous year, but a substantial increase in 
maintenance costs. The total expenditure is greater than for 1920 but diminishing 

89 



in comparison with the War period. Salary cuts during the last year will undoubtedly 
bring about a drop in the expenditure curve for 1922. 

Although the tendency shown by Diagram 2 is quite marked, it is explainable under 
the conditions. It is in conformity with the trend in all states which attempted to 
maintain their schools in an efficient condition during the years of 1918-1920. It will 
be interesting to watch this graph during the next few years as a readjustment of prices 
takes place. If we remain permanently on a higher price level this will, of course, 
materially affect the results shown by this graph. It is also probable that the State 
will constantly increase its expenditures per capita for school purposes. 



TABLE 1 

Educational and Financial Components of Ayres' Index Number for Arizona 

1890-1918* 



Year 


Sum of Five 
Educational 
Components 


Sum of Five 

Financial 
Components 


1890 
1900 
1910 
1918 


178 
170 
238 
302 


150 
132 
218 
360 



*From "An Index Number for State School Systems," by L. P. Ayres. 



TABLE 2. 



Average Daily Attendance and Total School Expenditures in Arizona 

1913-1920* 





Children 


Thousands of 


Year 


In Average Daily 


Dollars Expended 




Attendance 


for Education 


1913-14 


29,912 


$2,1.36 


1914-15 


31,555 


2,574 


191.5-16 


34,257 


2,667 


1916-17 


39,656 


2,869 


1917-18 


41,522 


3,679 


1918-19 


41,359 


3,937 


1919-20 


46,420 


6,339 



*From Reports of the State Superintendent. 



90 



400 



300 



200 



100 



■ 




/ 
f 

/ 

f 
f 
f 

/ y 






f 
f 


""""'---- 













1690 



1900 



1910 



1918 



DIAGRAM 1. 

Trends of Educational and Financial Components of Ayers Index Number 

for Arizona, 1890-1928. 



91 



300 



200 



100 













J 








/ (^2J. 


CNDf\NC£ 


■ ^ 















1914 1915 1916 1917 1918 1919 1920 

DIAGRAM 2. 

Percentage Increases in Average Daily Attendance and Total School Expen- 
diture for Arizona. 1914-1920. 



92 



Comparison of Educational Conditions in Arizona With 
Those in Other Western States. 

States Chosen for Comparison. 

As previously stated, one standard by which to judge the educational results of a 
state is the result obtained in other states. In developing this standard for Arizona, 
it is thought the following states of the Western Division of the United States are 
sufficiently similar in educational matters to be used as a basis of comparison : Mon- 
tana, California, Washington, Utah, Colorado, Nevada, Idaho, Oregon, Wyoming and 
New Mexico. 

It is, of course, realized that the educational conditions in some of these states must 
of necessity be quite different than are the same conditions in Arizona, but in all com- 
parisons of this nature allowances must be made for such differences, and it is thought 
the following comparisons are suggestive even though not conclusive. 

Comparison of States by Ayres' Index. 

Table 4 presents these states in the order of their rank according to Ayres' Index 
Number in 1918. It will be noted that Arizona occupies third place, a position which 
it also holds when all forty-eight states are ranked in order. Arizona stood fourteenth 
among all the states of the Union in 1890, thirty-second in 1900, eighteenth in 1910, 
and third in 1918. As measured by Ayres' Index Number, Arizona has made remark- 
able progress. Her gain during the period 1910-1918 was more rapid than that of any 
other Western state. 

Expenditures Per Thousand Dollars of Taxable Wealth. 

Expenditures for school purposes per thousand dollars of taxable wealth are given 
for Arizona and the Western states in Table 5. These data represent conditions ten 
years ago. It will be noted that at that time Arizona ranked seventh in expenditures. 
If a similar comparison were to be made for the current period, it is likely that Arizona 
would appear earlier in the list since expenditures in Arizona have increased materially 
during recent years. 

Teachers' Salaries. 

Teachers' salaries include about two-thirds of the total expenditure for the support 
of the public schools in most states. This important item thus furnishes a good index 
of comparison among states. Table 6 shows that Arizona is third among Western 
states in the expenditure for elementary teachers' salaries in small cities for the years 
1921-22. It also ranks high in comparison with all the states of the Union since the 
median yearly salary in Arizona is $1,414.00 as compared with $1,097.00 for the United 
States. 

Tables 7 and 8 show median yearly salaries for one and two room rural teachers for 
the last year. Arizona ranks second in both of these tabulations. It pays only $14.00 
a year less than California for its one room rural teachers. For both tables the median 
yearly salary for Arizona is over $1,200.00 the amount usually regarded by educators 
as a desirable minimum. 

The great majority of Arizona teachers are well paid, therefore, judged by the 
salaries paid in other states. We think this is a desirable situation and one which 
the State should strive to maintain. Because of the undesirable hving conditions in 
many counties, Arizona will find it necessary to continue to pay high salaries if it 
expects to maintain the standard of its schools. It is important to realize that a school 
cannot be better than its teacher and that an increase in school funds paid for teachers 
salary usually results in economy. 

93 



TABLE 3. 

Expenditures for Maintenance and Outlay in Arizona 

1913-1921* 



Year 


Maintenance 


Outlay 


Maintenance and Outlay- 


1913-14 


81,212,116 


$ 490,427 


Si, 702,543 


1914-15 


1,509,633 


599,477 


2,109,110 


1915-16 


1,515,576 


469,031 


1,984,607 


1916-17 


1,686,157 


425,489 


2,111,646 


1917-18 


2,017,474 


725,088 


2,742,562 


1918-19 


2,314,573 


358,205 


2,672,778 


1919-20 


3,146,109 


1,502,689 


4,648,798 


1920-21 


4,448,884 


1,105,262 


5,554,146 



*From Reports of the State Superintendent. Tables do not include expenditures for "Miscellaneous 
Purposes," and "From County School Funds" which include from one third to one quarter of the 
total expenditure. 



TABLE 4. 

Ayres' Index Numbers for States in the Western Division 

1918* 



State 



Index Number 



Montana 76 

California 71 

ARIZONA 66 

Washington 64 

Utah 61 

Colorado 59 

Nevada 59 

Idaho 59 

Oregon 58 

Wyoming 57 

New Mexico 53 



*From "An Index Number for State School Systems," by L. P. Ayres. 



94 



Expenditure per 



TABLE 5. 

1,000 of Wealth in Arizona and Ten Western States 
1912 





Assessed 
Valuation 

of Property 
Subject to 

Ad Valorem 
Taxation 


Expenditure for Schools 
Excluding Debt Paid 


Rank In 

Expenditure 

Per $1,000 

of Property 

Assessed 


States 


Total 


Per $1,000 
of Property 

Assessed 


ARIZONA 


$ 140,338,191 

2,921,277,451 

422,330,199 

167,512,157 

346,550,585 

101,087,082 

72,457,454 

905,011,679 

200,299,207 

1,005,086,251 

180,750,630 


$ 1,321,631 

23,978,621 

6,527,569 

2,959,124 

3,354,934 

625,562 

1,112,840 

6,095,111 

3,626,686 

10,526,931 

997,022 


$ 9.42 

8.21 

15.46 

17.67 

9.68 

6.19 

15.36 

6,73 

18.11 

10.47 

5.52 


7 


California 


8 


Colorado 


3 


Idaho 


2 


Montana 


6 


Nevada 


10 


New Mexico 


4 


Oregon 


9 


Utah 


1 


Washington 


5 


Wyoming 


11 







TABLE 6. 

Median Salaries of Elementary Teachers in Cities from 2,500 to 10,000 for 

Western States 1921-1922* 



State 



Median Yearly Salary 



Wyoming 

Montana. 

ARIZONA 

California 

Idaho 

Washington 

New Mexico 

Colorado. 

Oregon 

Utah 

United States... 



1455 
1414 
1404 
1305 
1288 
1270 
1214 
1128 
1118' 



$1097 



*From the Research Department, N. E. A. 



95 



TABLE 7. 

Median Salaries of One Room Rural Teachers in Western States 

1921-1922* 



State Median Yearly Salary 



California $1257 

ARIZONA 1243 

Washington 1104 

Washington 1104 

New Mexico 1084 

Nevada 988 

Montana 966 

Idaho : 918 

Colorado 874 

Oregon 862 

Utah 844 

Wyoming 755 



United States $744 



*From the Research Department, N. E. A. 



TABLE 8. 

Median Salaries of Two Room Rural Teachers in Western States 

1921-1922 



State ' Median Yearly Salary 



California „ $1323 

ARIZONA 1269 

Nevada ! 1167 

Washington 1136 

Montana 1112 

New Mexico 1086 

Idaho ■ 1047 

Colorado -.. 1023 

Oregon 972 

Utah 875 



96 



Comparisons Among Counties. 

Significance of Comparisons by Counties. One of the fundamental principles 
on which a democratic school system is based is that all children in the State shall have 
as nearly equal educational opportunities as possible. While school costs do not give 
an altogether accurate measure of this opportunity, they nevertheless give a con- 
venient and useful index of the degree to which various communities are capable or 
wiUing to provide this equal opportunity. In the following pages the following com- 
parisons for the counties of the State of Arizona are shown: 

(1) Expenditures per child in average dailj^ attendance. 

(2) Average monthly salaries of urban and rural teachers. 

(3) Expenditures per $1,000 of taxable wealth. 

(4) Contributions to and from State school fund. 

Expenditures Per Capita (Average Daily Attendance.) 

Tables 9 and 10 show per capita expenditures for the fourteen counties of Arizona 
in 1921. Extreme differences are at once apparent. The expenditure per child in 
Apache County is only $66.00 as contrasted with $170.00 expenditure in Gila County. 
This comparison may be questioned because of the lack of urban schools in Apache 
County. Gila employed 113 teachers of the urban class in 1921, while Apache employ- 
ed none. But even making allowance for this source of difference it is apparent that 
the students in Apache County are not receiving the educational advantages that are 
received by the students in Gila County. Even in the adjoining county of Navajo 
almost twice as much is spent per capita as in Apache. If a boy chances to be born on 
the wrong side of the border line of these two counties, he is hkely to be forced to go 
through life with a greatly inferior training to that received by his more fortunate 
neighbor who is across the border line. Inequalities in educational opportunities 
cannot be eliminated, but they should be minimized as much as possible. 

Average Monthly Salaries of Urban and Rural Teachers. 

Table 11 shows a comparison between salaries of rural teachers in the several 
counties. This table is a fairer comparison of the educational situation in the several 
counties than are Tables 9 and 10. This table shows that the inequality noted in the 
previous tables still exists. Men rural teachers in Apache County receive a monthly 
salary of $132.00 as compared with $188.00 in Gila, while rural women teachers in 
Apache have received $119.00 as contrasted with $142.00 for Gila County. In order 
to give fair comparisons, Graham and Mohave counties should likewise be contrasted 
with the other counties on the basis of rural costs. 

Diagram 3 shows the average monthly salaries of urban and rural teachers for the 
State as a whole. This average can be used as a standard of comparison in judging 
the salaries of the individual counties. 

Expenditures Per $1,000 of Taxable Wealth. 

Table 12 shows the expenditures per $1,000 of wealth in Arizona counties. It is 
interesting to compare this table with Tables 9, 10 and 11. It is apparent that some 
of the counties are not properly meeting their educational opportunities and that 
others are not able to maintain a high standard in education in comparison with others 
even though spending more in comparison to its wealth than are those counties that 
have a higher expenditure per capita. 

97 



TABLE 9. 

Total Maintenance Expenditure per Child in Average Daily Attendance 

in Arizona Counties 1921 



County 



Total 
Maintenance 
Expenditure* 



Pupils in Attendance 
in Grade and 
High School 



Expenditure Per 

Child in Average 

Attendance 



Apache 

Cochise 

Coconino.... 

Gila.. 

Graham. 

Greenlee 

Maricopa.... 

Mohave 

Navajo 

Pima 

Pinal 

Santa Cruz 

Yavapai 

Yuma. 

Arizona 



B 68,713 

1,035,686 

172,162 

673,806 

168,428 

342,328 

1,484,452 

69,114 

229,183 

461,369 

286,486 

153,127 

445,352 

157,913 



1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 



$5,748,119 



50,141 



8 66 
129 
155 
170 

69 
169 

99 

92 
122 

88 
154 

91 
145 

79 



$115 



*From the County Treasurer's Report 1921. 



TABLE 10. 

Expenditure Per Child in Average Daily Attendance in Arizona Counties 

1921 



County 


Expense 

and 
Outlay 


Pupils in Attendance 
in Grade and 
High School 


Expenditure Per 
Child in Average 
Daily Attendance 


Rank in 

Pupil 

Expenditure 


Apache.... 

Cochise 


$ 73,464 

1,403,539 

172,162 

810,019 

250,216 

494,423 

2,644,562 

77,255 

267,546 

688,885 

468,559 

205,076 

507,967 

396,663 


1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 


$ 70 
175 
155 
204 
101 
244 
177 
102 
142 
131 
253 
122 
166 
198 


14 
6 


Coconino 


8 


Gila 


3 


Graham 


13 


Greenlee 


2 


Maricopa 


5 


Mohave 


12 


Navajo 


9 


Pima 


10 


Pinal 

Santa Cruz 


1 
11 


Yavapai 


7 , 


Yuma 


4 


Arizona 


$8,460,335 


50,141 


$169 









98 



Table 13 shows the valuation of taxable property per child in average daily atten- 
dance for the several counties. This table brings out very clearly the difference in 
financial abilities of the different counties. It shows very clearly that if there is to be 
an approach to equality of educational opportunities in the various counties that 
liberal state aid must be rendered. It is more than probable that if statistics of the 
same nature were available for the several districts in the different counties that a 
similar need for county aid to the several districts would be shown. 

Contributions To and From State School Fund. 

Table No. 14 shows the contributions of each county to the State School fund 
together with the amount which it receives from the fund and the excess or deficit of 
contributions over receipts. It also shows the amount of the tax rate which would be 
necessary if each county raised by local taxation an amount equal to that which is now 
receives by means of the State fund. This table further illustrates the need for a 
continuance of the State fund if it is assumed that education is a State function and 
that there should be a serious attempt to equalize educational opportunity. The 
adequacy of the present State fund will be discussed subsequently. 



TABLE 11. 

Average Monthly Salaries of Urban and Rural Teachers in Arizona 

1920-1921* 





Urban 


Rural 


County 


Men 


Women 


Men 


Women 




No. 


Salary 


No. 


Salary 


No. 


Salary 


No. 


Salary 


Apache 


25 
1 
2 

5 
20 

3 

4 
3 
2 
9 
1 


$240 
300 
308 

259 

244 

206 

299 
197 
277 
278 
250 


220 

14 

HI 

95 
236 

19 
105 
36 
29 
79 
25 


$184 
158 
160 

147 
182 

152 
165 
152 
156 
166 
140 


11 
8 
2 
6 

13 
6 

42 
8 

11 
5 

10 
1 
8 
6 


$132 
153 
255 
188 
166 
158 
201 
141 
152 
139 
148 
125 
166 
161 


36 
127 
32 
69 
79 
19 
342 
35 
42 
42 
63 
24 
93 
43 


$119 


Cochise 


138 


Coconino 


130 


Gila 


142 


Graham. 


129 


Greenlee... 


138 


Maricopa. 


154 


Mohave 


144 


Navajo 

Pima 


121 
139 


Pinal 


146 


Santa Cruz 


119 


Yavapai 


123 


Yuma. 


126 


Arizona 


75 


$251 


969 


$169 


137 


$170 


1046 


$140 







* Adapted from a report by Bureau of Research and Statistics. 



99 



Urban 
men 




Urban 
women 




Rural 
men 



DIAGRAM 3. 



Rural 
women 



Average Monthly Salaries of Urban and Rural Teachers in Arizona. 

1920-21. 



100 



TABLE 12. 

Expenditure for School Purposes per $1,000 of Wealth in Arizona Counties 

1921 





Assessed 
Valuation 


Expense and Outlay 


Rank in 

Expenditure 

Per $1,000 

of Property 

Assessed 


County 


Total* 


Per $1,000 
Property 
Assessed 


Apache 

Cochise 

Coconino 

Gila 

Graham. 

Greenlee 

Maricopa 

Mohave 

Navajo 

Pima 

Pinal 

Santa Cruz 


$ 8,776,318 

143,525,605 
20,128,235 

124,067,362 
12,480,418 
24,911,059 

116,826,456 
20,113,636 
11,393,701 
56.001,132 
52,809,912 
12,013,806 

107,909,313 
21,064,333 


$ 73,464 

1,403,539 

172,162 

810,019 

250,216 

494,423 

2,644,562 

77,255 

267,546 

688,885 

468,559 

205,076 

507,967 

396,663 


1 8.37 

9.78 

8.55 

6.53 

20.05 

19.85 

22.64 

3.84 

23.48 

12.30 

8.87 

17.07 

4.71 

18.83 


11 
8 

10 

12 
3 
4 
2 

14 
1 
7 
9 
6 


Yavapai 

Yuma 


13 
5 


Arizona. 


1732,021,286 


88,460,335 


$11.56 









*From the County Treasurer's Report 1921. 



TABLE 13. 

Assessed Valuation per Child in Average Daily Attendance 

1921* 



County 


Assessed 
Valuation 


Pupils in Attendance 
in Grade and 
High School 


Valuation 

Per School 

Child 


Rank in Valuation 

Per School 

Child 


Apache 


$ 8,776,318 

143,525,605 
20,128,235 

124,067,362 
12,480,418 
24,911,059 

116,825,456 
20,113,636 
11,393,701 
56,001,132 
52,809,912 
12,013,806 

107,909,313 
21,064,333 


1,046 
8,025 
1,113 
3,975 
2,474 
2,030 
14,976 
755 
1,878 
5,264 
1,855 
1,686 
3,062 
2,002 


$ 8,390 
17,885 
18,085 
31,212 

5,045 
12,271 

7,801 
26,641 

6,067 
10,639 
28,469 

7,126 
35,241 
10,522 


10 


Cochise 


6 


Coconino 


5 


Gila 

Graham 

Greenlee 


2 
14 

7 


Maricopa 

Mohave 

Navajo 


11 

4 

13 


Pima 

Pinal 


8 
3 


Santa Cruz 


12 


Yavapai 

Yimia 


1 
9 


Arizona. 


$732,021,286 


50,141 


$14,600 









*From a report by Bureau of Research & Statistics. 

101 



TABLE 14. 

Relation to $25.00 Per Capita Fund Assuming that Institutes, Pensions, 
Text Books, and State Department Expenses Are Met 
from Other Income 1921* 



County 


Contributions 

to 
State Funds 


Receipts 


Gain 


Loss 


Equal- 
ized Tax 
Rate 


Apache 

Cochise 

Coconino 

Gila 

Graham 

Greenlee 

Maricopa 

Mohave 

Navajo 

Pima 

Pinal 

Santa Cruz 


$ 15,042 

245,691 
34,472 

212,472 
21,435 
42,620 

200,063 
34,472 
19,555 
95,895 
90,379 
20,558 

184,770 
' 36,101 


$ 26,199 

200,564 

27,828 

99,405 

61,799 

50,768 

374,428 

18,928 

46,882 

131,620 

46,380 

42,118 

76,590 

50,016 


$ 11,157 

40,364 

8,148 

174,365 

27,327 
35,725 

21,560 

13,915 


$ 

45,127 

6,644 

113,067 

15,544 

43,999 
108,180 


4.20 
1.97 
1.95 
1.13 
6.99 
2.87 
4.52 
1.32 
5.81 
3.31 
1.24 
4.95 


Yavapai — 

Yuma 


1.00 
3.35 


Arizona 


$1,253,525 


$1,253,525 


$332,561 


$332,561 


2.41 







*From a table prepared by State Department of Education. 



TABLE 15. 



Sources of School Revenue in Arizona 
1913-1921* 





Amount Received From: 


Per Cent Received From: 


Year 


State 
Fund 


County 
Taxes 


District 


State 


County 


District 


1913-14 

1914-15 

1915-16 

1916-17 


$475,529 
460,852 
478,572 
567,421 
613,287 
935,751 
878,339 
999,520 


$ 734,947 
695,959 
1,008,441 
1,050,335 
1,047,046 
1,328,420 
1,584,572 
2,070,148 


$ 613,529 

716,533 

949,953 

968,430 

1,297,880 

1,714,053 

2,618,289 

3,478,268 


26.1 
24.6 
19.6 
21.9 
20.7 
23.5 
17.3 
15.3 


40.3 
37.2 
41.4 
40.6 
35.4 
33.4 
31.2 
31.6 


33.6 
38.2 
39.0 
37.5 


1917-18 

1918-19 


43.9 
43.1 


1919-20 


51.5 


1920-21 


53.1 



*From reports of the State Superintendent. Receipts from the sale of bonds are not included. 



102 



Revenue Receipts and Control. 

Sources of School Revenue. 

Table 15 and Diagram 4 show sources of school revenues in Arizona for the period 
1913-1921. It is important to notice that the proportion of revenue received from 
both State and County sources has been decreasing in recent years and that income 
from district taxes shows a considerable increase. This general tendency is found 
in the majority of states at the present time. This tendency is due in part to the 
rapid rise in prices during recent years which has necessitated large increases in school 
expenditures and since the amount of revenue to be received from the State funds is 
usually not flexible, an increase in local taxes has been necessary. The increase in 
district taxes is usually regarded with disfavor by school administrators because it 
tends to increase the inequality of educational opportunities. 

A readjustment of prices will tend to offset to some extent the tendency shown by 
Diagram 4, but the increase in school expenditures as the school assumes more respon- 
sibilities will no doubt more than offset the effect of price readjustment. It is apparent, 
therefore, in view of the foregoing statements and of the statistical data presented on 
preceding pages with reference to the different counties that the State of Arizona 
cannot afford to decrease the amount of State support to schools below the amount 
of the minimum now required by law. It is also apparent that in the years to come it 
will be necessary to increase the present appropriations to this fund if the State is to 
continue to pay its present proportion of the burden of maintaining the schools of the 
State. The present law wisely gives the legislature the authority to make such 
increases when it sees fit. 



103 



state County 



District 



1914 




1915 



1916 



1917 



1918 



1919 



1920 




1921 




DIAGRAM 4. 

Per Cent of School Revenue from State, County and District Sources for 

Arizona. 1914-1921. 



104 



Total State School Revenue Per Child Enrolled. 

Total state school revenue per child enrolled in Arizona and the ten Western 
States, previously mentioned, is shown in Table 16. It will be noted that Arizona 
occupies fourth place in the list and receives $12.64 per child. Considering the present 
industrial development of the State, this is a favorable comparison. 

Control of Revenues. 

As explained in Section I, the chief problem in the financial administration of the 
public schools of the State is not in the procurement of more funds but rather the more 
efficient use of those now available and that to secure this it is necessary to have a more 
efficient system of organization. In the preceding sections of this report the organiza- 
tion which we think desirable has been explained. We think that a centralized control 
of school funds is desirable and that the establishment of this type of organization is 
desirable even though the administrative costs are increased thereby. The savings 
in other expenses will, in our opinion, more than offset the increase in administrative 
costs. 

In this connection Diagram 5 is interesting in showing a comparison between the 
expenses of the State Department of Education and of the County Superintendents 
and the total expenditures for school maintenance. It is very apparent that the 
former are very small in comparison to the latter and it should be obvious that a very 
small increase in the efficiency of the administrative units of the organization can 
easily result in large savings in connection with the total disbursements. 

Diagram 6 is interesting in showing that the salaries of county superintendents 
have failed to keep pace with the increase of teachers salaries. This indicates the 
possibility that less has been done to maintain the efficiency of the administrative 
units of the school organization than to maintain the efficiency of the teaching force. 
It also gives force to our previous argument that the salaries of county school superin- 
tendents should be increased. 



105 



TABLE 16. 
Total State School Revenue Per Child Enrolled 1921* 



State 



State Revenue Per Child Enrolled 



Nevada $26.43 

Wyoming 17.66 

Utah 17.33 

ARIZONA. 12.64 

Washington 12.61 

California ! 12.47 

Montana _: _ 9.02 

New Mexico 7.92 

Idaho... 5.76 

Colorado 5.50 

Oregon 3.11 

United States S7.54 



*From U. S. Bureau of Education. 



Total Maintenance $5,748,119 




County Superintendent $60,363 



State Board $20,872 



Diagram 5 Comparison of Total Maintenance, County Superintendent's 
Expenses, and State Board. 1921. 



. 106 



Per cent 



200 








_ 
















175 










t 


150 










1 










1 


125 










1 
1 
1 
1 

,^^j^ 
?j^^>^^^-^ 


















^^■^^ " 


/ 




100 


^^^ 

































1916 



1917 



1918 



1919 



1920 1921 



DIAGRAM 6. 

Percentage Increases in Salaries of Teachers and County Superintendents 

for Arizona. 1916-1921. 



107 



Statistical Reports and Procedures. 

Need for Statistical Reports and Procedures. 

The need for statistical data with reference to school cost and operations has been 
emphasized frequently in this report. If accurate and comprehensive data are to be 
provided in such form that they can be used satisfactorily, it is necessary that proper 
procedures for their collection and record be established, and a systematic series of 
reports prepared for their presentation. 

Types of Educational Statistics. 

Effective school administration requires two types of statistical information: (a) 
Financial statistics of income, expenditure and material equipment; (b) Quantity 
of data regarding children to be educated, teachers employed and educational results 
accomplished. The first type of data is of importance in judging the efficiency with 
which the school funds are used. Waste and poor administration of funds are not 
infrequent and indicate methods of accounting prevent an analysis of results which 
would make possible their elimination. In previous sections of this report we have 
recommended the form of organization which we think desirable for the public schools 
of Arizona, and have outlined the accounting methods which we think should be 
employed by this organization. 

The second type of statistical data, although in the main non-financial in character 
is nevertheless as important for school economies as that which is derived from the 
accounting records. Children in public schools are necessarily dealt with in classes, 
and groups. Problems of non-attendance, non-promotion and grade progress are 
surely of as great importance as are the financial aspects of school work. Financial 
losses and waste need to be detected and eliminated through good methods of account- 
ing and control. Educational losses and maladjustments are even less easy to detect 
and remedy because of the lack of uniform and continuous record systems. Child 
accounting needs to be improved as well as financial accounting if the public schools 
are to be administered efficiently. It is the purpose of the following pages to indicate 
some of the most important information of this kind which we think should be available 
with reference to the schools of Arizona and to indicate the possible procedure by which 
this information may be collected. 

Defects in Present Records. 

Our survey indicates to us that adequate statistics with reference to school opera- 
tions is not available in many cases for the use of school officials. Numerous illustra- 
tions of this lack of information came to our attention. Not only was information 
lacking in many cases, but even in those cases where it was obtainable it often was 
not available until so long after the completion of the performance of the operations 
to which it referred that it was of little service in exercising administrative control. 
Another difficulty arises from the fact that it is often presented in such form that it is 
not readily understandable by many of those to whom it should be of the most 
service. It is our belief, therefore, that careful attention should be given to the 
method of collecting and presenting such information and that procedure should be 
worked out which will facilitate the gathering of such data so that the desired infor- 
mation will be available in the proper form at the proper time. 

Information Which Should Be Available. 

It is impossible in the scope of a report such as the present one to indicate all the 

108 



various kinds of statistical data which should be compiled. The most that can be 
done is to indicate the kinds of data which are considered most significant with the 
hope that the administrative officers can use these types as a basis for developing the 
other kinds which they may need. We think that the most significant data from the 
viewpoint of administrative control may be roughly classified in the following manner : 

(1) The School Census. This is important as a basis for distributing funds 
and in making comparisons between private, public and parochial schools. 
It also furnishes a basis for a steady improvement in attendance. Such 
information should be available to every truant officer, principal, superin- 
tendent, and in summary to the general public. 

(2) School Enrollment and School Attendance. Average daily attendance 
and aggregate attendance are now so commonly used as a basis for distribut- 
ing funds that they are required in nearly all schools in the country. The 
rate of attendance to enrollment is also a good measure of the holding power 
of the school at various levels. Forms for collecting this data should be 
uniform and simple. Enrollment and attendance may be indicated by grade 
and sex in a brief monthly report. 

(3) Age of Pupils. While the age of pupils as an isolated piece of information 
is of little importance, it is nevertheless of much importance when related 
to other facts such as census, attendance, graduation, nationality, etc. Age- 
grade and age-progress tables should be compiled by each teacher both for 
the purpose of studying his own problems and also for furnishing information 
to city, county, and State administrative officers. If properly tabulated 
such data can easily be compiled by any population area required. At the 
present the State department is securing some valuable data of this type. 

(4) Promotion. Data properly gathered and compiled will reveal the grades 
and ages at which the greatest non-promotion occurs. Such facts are 
extremely important to teachers and to administrators. Where local 
problems are involved (such as the Mexican), a tabulation would bring out 
very clearly the critical places where non-promotion is most prevalent. It 
is only on the basis of such data that intelligent plans may be made for 
segregation and other measures for solution of such problems. 

(5) School Mortality. Some of the methods of life insurance have been 
carried over with success to the field of education. One of these is the con- 
struction of "Mortality Tables" to indicate at what ages and grades pupils 
drop out of schools. This information is of great use to principals and 
superintendents in planning courses -and providing for material equipment 
of various types. It is also of interest to the general public. 

(6) Teachers. The facts regarding the teaching staff which should be gathered 
generally should include: sex, grade or class, certificate, preparation, salary, 
and length of service in and out of the state or locality. Such data makes 
possible the formulation of a definite policy by the state board of education 
with regard to the improvement in teacher service. Comparative tabulations 
by districts and counties will prove of great use to county superintendents 
in the administration of their schools. Finally, summary statistics prepared 
bjf the state department will facilitate comparisons with other states and 
furnish objective evidence of educational progress. 

109 



(7) Buildings and Equipment. Information regarding the valuation, con- 
dition, and seating capacity of school buildings should be included in each 
annual report. The shifting population in Arizona makes it highly desirable 
that facts regarding the seating capacity and to what extent occupied in the 
schools should be in the hands of the county superintendent early in the 
school year so that possible readjustments may be made. In one of the two 
room rural schools visited by the survey staff, one room was overcrowded 
while the other was occupied to half of its capacity. By shifting one of the 
grades the superintendent made an equitable division of the pupils, an adjust- 
ment to which the teachers would not have agreed by themselves. Many such 
changes may be made on personal inspection of the schools, but a preliminary 
seating capacity report by the teacher would aid greatly. Adequate statistics 
with reference to valuation of school property and expenditures for build- 
ing purposes should also be available. Such statistics are not available at 
the present time. 

(8) Text-book and Library Reports. These reports have not been carefully 
and systematically made in the schools of Arizona. It is hoped that the new 
plan for handhng texts discussed earlier in this report will make possible more 
economical distribution and checking of school books. If the work is properly 
planned it should not be necessary to order books more than twice a 
year. The large order should be planned by the teacher in the spring so 
that estimates could be approved, orders sent, and books received in time for 
the opening of the schools in the fall. If the ordering is left until the close of 
school many teachers leave their positions and the whole matter is frequently 
neglected until classes begin the next year. A complete report of the texts 
and library books should be made in connection with the yearly statistical 
report. 

Responsibility for Preparation of Reports. 

Nearly all of the data listed above must be secured from the individual teacher or 
principal. Most of it, however, can be incorporated on a single tabulation sheet 
similar to the one now employed. Such information is usually gathered at the end of 
the school year. It is desirable, however, that the report be required at least a month 
before the end. Teachers frequently leave with no reports made out or only partially 
and carelessly tabulated. It is recommended that the last check of the teacher's 
salary be withheld until all reports have been submitted to the county superintendent 
in acceptable form. 

Special types of data are required for the larger schools and such reports are best 
made under the direction of the city superintendent. The individual yearly teacher 
report, however, might well be sent directly to the state department. 

Financial information will necessarily be obtained from the county officers. It is 
desirable that the county superintendent's report be so modified as not to duplicate 
the information sent directly by the teacher to the state department. School census 
data may be submitted in a separate report. 

Tabulation of Data. 

With the present Division of Statistics and Research in the State Department it 
should be possible for one agency to collect, tabulate, and prepare statistical material 
on a uniform basis. With a larger clerical force than is now available such reports 

110 



could be readily drawn up and submitted at once to the proper administrative officers. 
Mimeographed forms would serve verj^ well for the statistical information. Later 
formal reports could then be readily made up when required. Such a procedure would 
place information in the hands of superintendents and principals at a time when it is 
most useful. The handHng of all data through one office would secure uniformity and 
economy in dealing with such material. It would also centralize the responsibility 
for preparation of forms, collection of data, and final reporting. 

Essential Feature of Statistical Reports. 

Most school reports are so detailed and involved as to be almost uninteUigible to 
the average reader. Large masses of unrelated data are frequently placed together 
with little attempt at summarization or graphical representation. A centralized and 
carefully trained statistical staff can prepare tables and diagrams in such a way as to 
be easily interpreted wherever they happen to be required. 

As pointed out above, it is generally desirable to issue a number of preliminary 
statistical tables to the administrative officers who need the information and later to 
compile these into formal reports. The biennial report of the State Superintendent 
should continue its present information and incorporate whatever new facts seem 
desirable. The continuing statistics will make possible historical comparisons of 
progress on a uniform basis. 

Reports prepared directly for the public should be extremely simple in nature and 
include summaries and simple graphs and diagrams to facilitate interpretations of the 
facts presented. 

Whether or not all data gathered by the State Department is to be put in the form 
of reports depends upon the nature and use to be made of the information. Useless 
or "embalmed" statistics should never be prepared. The common fault in gathering 
the primary data is to collect a good deal more than can ever be used for immediate 
purposes. This does not necessarily mean, however, that such data is to be wasted. 
The original tabulation forms or summaries and reports should be preserved in such 
a way that they may be available for research or survey work. The collection of such 
information is very expensive if conducted through private agencies and often an 
unnecessary tax on the time and good nature of teachers and principals who are 
requested to respond to private question blanks. If research students and others 
interested in statistical data could be sent directly to the records of the State Depart- 
ment for their information an enormous saving of time would be effected for all con- 
cerned. 

Bureau of Statistics and Research. 

Arizona has made a good beginning in creating the office of a Director of Statistics 
and Research. This department should be enlarged by the addition of a trained staff 
with an adequate filing and record system. It is highly important that immediate 
cooperation be secured from county superintendents and teachers. To this end the 
use of frequent bulletins and form letters is recommended in order to acquaint them 
with the policies and plans of the bureau. 

We have not attempted to discuss statistical procedures in detail for we think this 
can be done properly only by the staff of the bureau, which will need to take into 
consideration current needs and the nature of the organization through which the 
procedures are to be carried out. 



Ill 



STATE OF ARIZONA 



SECTION V. 

Summary of Conclusions and Recommendations. 

Summarizing our discussion in the preceding pages, we offer the following con- 
clusions and recommendations: 

I — General Conclusions with reference to 

Financial Administration. 

(1) We discovered no evidence of any intentional improper expenditure of school 
funds. 

(2) We found frequent evidence of uneconomical expenditures of school funds, 
due largely to the inefficient form of the organization which is responsible 
for financial administration. 

(3) It is our belief that a change in the form of the school organization is neces- 
sary to secure efficient financial administration. 

II — Organization. 

(1) The State Superintendent of Public Instruction, County Superintendents of 
schools, City superintendents of schools and High School principals are 
uniformly trying to render efficient service, but are greatly handicapped 
because of a lack of authority and because of the lack of coordination between 
the activities of the various units of the school organization. 

(2) A reorganization of the State school system is necessary, and we recommend 
that it should involve the following: 

(a) The abolition of the present State board of education and the sub- 
stitution therefor of a board of seven members appointed by the 
Governor with the approval of the Senate. The term of office of the 
board members should be eight years with not more than two members 
appointed during any biennial period. The members of the board 
should serve without pay, but receive their necessary expenses. The 
board should have increased powers and should have control of the 
Normal schools and the State University as well as the pubhc schools. 

(b) The appointment of the State Superintendent "^.f Public Instruction 
by the board at such a salary as it may see fit. The Superintendent 
should continue in office as long as he renders efficient service. He 
should have increased powers as outlined in this report. We recom- 
mend that an amendment to the Constitution be adopted in order 
that the State board and the State Department of Education may be 
reorganized in the manner which we recommend, but we offer an 
alternate plan by which our recommendations maj^ be carried out in 

112 



substance even though an amendment to the Constitution may not 
be obtainable. 

(c) The reorganization of the Office of the State Superintendent to provide 
for an functional classification of activities and to provide sufficient 
assistants to perform properly the increased responsibilities which 
we recommend that this office should assume. 

(d) The abolition of the present system of district school organization 
and the establishment of county unit plan of organization. To 
accomplish this we recommend the abolition of the district board of 
trustees and the election of a county board of education which will 
have control of the schools of the county and will appoint a county 
superintendent of schools who will supervise the schools of the county. 
Provisioiis are made for the maintenance of city schools and county 
high schools and the delegation of certain authority to the executive 
officers of these units of organization. 

(e) The concentration of the business affairs of the county in the hands 
of the county board of education and the appointment of an assistant 
county superintendent who will act as secretary and business manager 
for the board and assume responsibility for all accounting and clerical 
procedu.'es in the office of the county superintendent. 

Ill — Revenue Receipts and Disbursements. 

(1) We think that the present sources of school revenues are satisfactory. We 
recommend that the policy of liberal State aid be continued in order to 
secure a more nearly equality of educational opportunities in the various 
counties of the State. 

(2) In order to secure a more effective control of disbursements we recommend 
the following. 

(a) That the State Department of Education and the county superin- 
tendent of schools be given more direct control of disbursements and 
that the offices of these respective school executives be organized in 
such a manner that this control can be exercised effectively. 

(b) That a centralized control of building and equipment expenditures 
be established. That all building plans be approved by the State 
Superintendent, and that all contracts for buildings and equipment 
be made by the county board. 

(c) That all teachers be employed by the county board on the recom- 
mendation of the county superintendent. 

(d) That all text-books be purchased by the county board of education 
on the request of the county superintendent. It is recommended 
that the present plan of having texts adopted by the State Depart- 
ment of Education be continued, but a change in procedure for their 
adoption is recommended. It is also recommended that the State 
depository at Phoenix be abolished, and that each county will purchase 
the books which it needs direct from the publishers according to the 
prices stipulated in the contract of the publishers with the State 
board. This method is recommended in order to eliminate muchof 
the routine now involved in purchasing texts, and also to eliminate 
the cost of maintaining the State depository. It is contended that 

113 



the State depository is paid by the pubKshers, but it is apparent that 
the pubhshers take this cost into consideration in making contracts 
with the State board. 

(e) That all supplies be purchased by the county board upon the recom- 
mendation of the county superintendent except the minor supplies 
which may be purchased by State superintendents and high school 
principals in such cases as the rules of the county board permit. 

IV — Accounting. 

(1)^ The present accounting procedures are inadequate for proper financial 
administration. 

(2) This inadequacy is due largely to a lack of uniformity and the lack of cen- 
tralization of authority for accounting procedures. 

(3) We recommend that the accounting methods and forms which are outlined 
in Section III of this report be adopted in order that these conditions may 
be remedied. 

(4) We recommend that the State Superintendent be given authority to enforce 
proper accounting methods and procedures by being permitted to withhold 
the apportionment of State funds on counties which do not comply with the 
prescribed methods and procedures. 

V — Statistical Data and Proceduees. 

(1) The statistical data which is now available with reference to the school 
operations is inadequate for judging properly their efficiency or to judge 
properly with reference to the financial administration of the schools. 

(2) Such data as we were able to obtain indicates the following : 

(a) That the public schools of Arizona have made decided progress during 
the past twenty years and that they now compare favorably with 
the schools of the ten states of the Western Division of the United 
States. 

(b) That this progress is due in a considerable degree to the liberal State 
aid given to the counties and the county aid given to the individual 
districts which has made possible the payment of salaries which in 
turn have attracted well qualified teachers. 

(c) That comparative data with reference to school expenditures in the 
various counties indicate that the State must continue to render liberal 
aid if there is to be anything approaching equality of educational 
opportunities in the various counties of the State. 

(d) That Arizona is now contributing liberally to the support of its schools 
in comparison to the support given in other Western states, and that 
the principal need now is not so much the increase of school revenues 
as it is the setting up of the form of school organization which will 
bring about an effective expenditure of the revenues now available. 
It is not meant by this statement to imply that the present amount 
of school revenues should not be increased. It is, of course apparent 
that these must increase as the school population of the State in- 
creases and as new educational responsibilities are assumed. 

114 



(e) That a well formulated procedure should be estabhshed for the col- 
lection and presentation of the statistical data which is needed in the 
administration of public schools, and that we commend the action of 
the State Superintendent of Public Instruction in the estabhshment 
of a director of research and statistics in her office, and recommend 
that this division be retained with enlarged duties and responsibihties. 



115 



